Title 33 — Taxation and Finance
44 chapters · 619 sections in this title.
33 V.I.C. § 3100e Virgin Islands Public High Schools Site Based Management Fund
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(a) There is established a separate and distinct fund in the Treasury of the Government of the Virgin Islands to be designated as the “Virgin Islands Public High Schools Site Based Management Fund” (hereinafter the “Fund”). The Commissioner of Finance shall provide for the admini…
33 V.I.C. § 3100ee Territorial Parks System Revolving Fund
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(a) There is established in the Treasury of the Virgin Islands a special, non-lapsing fund designated the Territorial Parks System Revolving Fund. (b) The Commissioner of Finance shall maintain and provide for the administration of the Territorial Parks System Revolving Fund as a…
33 V.I.C. § 3100f The Teacher Recruitment and Training Fund
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(a) There is established in the Treasury of the Government of the Virgin Islands a fund to be known as The Teacher Recruitment and Training Fund, hereinafter the “Fund”. The Commissioner of Finance shall provide for the administration of the Fund as a separate and distinct fund i…
33 V.I.C. § 3100ff Recreational Parks Revolving Fund
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(a) There is established in the Treasury of the Virgin Islands a special, non-lapsing fund designated the Recreational Parks Revolving Fund. (b) The Commissioner of Finance shall maintain and provide for the administration of the Recreational Parks Revolving Fund as a separate an…
33 V.I.C. § 3100g Virgin Islands Cramers Park Authority Fund
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(a) There is hereby established as a separate and distinct fund in the Treasury of the Virgin Islands the Cramers Park Authority Fund “the Fund”. The Commissioner of Finance shall provide for the administration of the Fund and no monies contained therein shall be available for ex…
33 V.I.C. § 3100gg Opioid Abatement Trust Fund
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(a) There is established a separate and distinct Fund in the Treasury of the Government of the Virgin Islands to be designated as the “Opioid Abatement Trust Fund”. The Commissioner of Finance shall maintain the Fund separate and apart from any other Funds of the Government of th…
33 V.I.C. § 3100h Disaster Recovery Contingency Revolving Fund
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(a) There is established in the Treasury of the Virgin Islands a special revolving fund to be designated the “Disaster Recovery Fund”. The Commissioner of Finance shall provide for the administration of the fund as a separate and distinct fund in the Treasury and all monies there…
33 V.I.C. § 3100i Virgin Islands Education Initiative Fund [Repealed]
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33 V.I.C. § 3100i Statutes current through Act 9046 of the 2025 session of the 36th Legislature, including all code changes through October 25, 2025 Virgin Islands Code AnnotatedCopyright © 2026 All rights reserved.
33 V.I.C. § 3100j Special Projects/Wastewater System Repairs Fund
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(a) The purpose of this section is to establish a special fund and provide for the maintenance of a special bank account exclusively for funding repairs and renovations to the wastewater system throughout the Virgin Islands pursuant to the Amended Consent Decree and the Decision …
33 V.I.C. § 3100k Economic Stabilization Trust Fund
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(a) There is established in the Treasury of the Government of the Virgin Islands the Economic Stabilization Trust Fund (“The Fund”). The Fund is perpetual and held in trust for the Government of the Virgin Islands and the public purposes enumerated in subsection (e) of this secti…
33 V.I.C. § 3100l Financial Services Fund
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(a) There is established in the Treasury of the Virgin Islands a separate and distinct fund to be designated the Financial Services Fund. The Commissioner of Finance shall provide for the administration of the Fund, and no monies contained therein are available for expenditure ex…
33 V.I.C. § 3100m Budget Stabilization Fund
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(a) There is established in the Treasury of the Virgin Islands a separate and distinct rainy day fund to be designated the Budget Stabilization Fund. The Commissioner of Finance shall provide for the administration of the Fund, and no monies contained therein are available for ex…
33 V.I.C. § 3100n Senior Citizens’ Center Fund
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(a) There is established in the Treasury of the Virgin Islands a special fund designated the “Senior Citizens’ Center Revolving Fund”. The Commissioner of Finance shall maintain and provide for the administration of the special fund as a separate and distinct fund in the Treasury…
33 V.I.C. § 3100o [Reserved.]
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33 V.I.C. § 3100o Statutes current through Act 9046 of the 2025 session of the 36th Legislature, including all code changes through October 25, 2025 Virgin Islands Code AnnotatedCopyright © 2026 All rights reserved.
33 V.I.C. § 3100p Office of the Recorder of Deeds Fund
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(a) There is established in the Treasury of the Virgin Islands a special revolving fund designated the “Office of the Recorder of Deeds Fund”. (b) The Commissioner of Finance shall provide for the administration of the Fund, as a separate and distinct fund, and no monies shall be…
33 V.I.C. § 3100q Office of Highway Transportation Revolving Fund
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(a) There is established in the Treasury of the Virgin Islands a special fund designated the “Office of Highway Transportation Revolving Fund”. The Commissioner of Finance shall administer the Fund as a separate and distinct fund. The Fund consists of all monies covered into the …
33 V.I.C. § 3100r Emergency Response and Management Fund
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(a) There is established in the treasury of the Government of the Virgin Islands a special revolving fund to be designated the “Emergency Response and Management Fund.” The Commissioner of Finance shall provide for the administration of the fund as a separate and distinct fund in…
33 V.I.C. § 3100s The Motorcycle Safety Education Program Fund
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(a) There is established within the Treasury of the Virgin Islands a separate and distinct fund to be designated and known as the “The Motorcycle Safety Education Program Fund” (hereinafter, in this section referred to as the “Fund”). The Commissioner of Finance shall maintain an…
33 V.I.C. § 3100t E-Rate Reimbursement Trust Fund
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(a) The E-Rate Reimbursement Trust Fund is established in the Treasury of the Virgin Islands as a non-lapsing fund, separate and apart from all other funds of the Government of the Virgin Islands, held by the Commissioner of Finance, as trustee in trust for the Department of Educ…
33 V.I.C. § 3100u Virgin Islands Historical Commemorative Fund
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(a) (1) There is created within the Treasury of the Virgin Islands a separate and distinct fund known as the Virgin Islands Historical Commemorative Fund, for the purpose of funding events commemorating significant cultural and historic events in the Virgin Islands.(2) The Fund i…
33 V.I.C. § 3100v Public School Construction and Renovation Fund
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(a) There is created in the Treasury of the Virgin Islands a separate and distinct fund designated as the Public School Construction and Renovation Fund (“the Fund”). The Commissioner of Finance shall provide for the administration of the Fund, and no monies contained therein are…
33 V.I.C. § 3100w Bureau of Narcotics and Dangerous Drugs Control Revolving Fund
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(a) There is established in the Treasury of the Virgin Islands a fund known as the Bureau of Narcotics and Dangerous Drugs Control Revolving Fund. The Commissioner of Finance shall provide for the administration of the Fund as a separate and distinct fund in the Treasury of the V…
33 V.I.C. § 3100x Wireless Revolving Fund
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(a) There is established in the Treasury of the Virgin Islands a special fund designated the “Wireless Revolving Fund” (the “Fund”). (b) The Commissioner of Finance shall administer the Fund as a separate and distinct fund, and no monies from the Fund are available for expenditur…
33 V.I.C. § 3100y Single Payer Utility Fund
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(a) There is established in the Treasury of the Virgin Islands a separate and distinct fund known as the Single Payer Utility Fund for the purpose of paying to the Virgin Islands Water and Power Authority, the electric and water utility bills of departments, agencies and instrume…
33 V.I.C. § 3100z The Emile Griffith Memorial Fund
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There is hereby created and established in the Treasury of the Virgin Islands a special fund to be known as the Emile Griffith Memorial Fund. The Commissioner of Finance shall maintain and provide for the administration of the Fund as a separate and distinct fund in the treasury …
33 V.I.C. § 3101 Expenditures or contracts in excess of appropriations
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No officer or employee of the Virgin Islands shall make or authorize an expenditure from, or create or authorize an obligation under, any appropriation or fund in excess of the amount available therein; nor shall any such officer or employee involve the government in any contract…
33 V.I.C. § 3102 Repealed. Jan. 8, 1959, No. 388, § 1, Sess. L. 1958, p. 191
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33 V.I.C. § 3102 Statutes current through Act 9046 of the 2025 session of the 36th Legislature, including all code changes through October 25, 2025 Virgin Islands Code AnnotatedCopyright © 2026 All rights reserved.
33 V.I.C. § 3103 Apportionment of appropriations
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General rules General rules (a) Except as otherwise provided in sections 3103–3109 of this title, all appropriations or funds available for obligation for a definite period of time shall be so apportioned as to prevent obligation or expenditure thereof in a manner which would ind…
33 V.I.C. § 3104 Officers controlling apportionment or reapportionment
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(a) The officer of the Legislature and the officer of the judiciary having administrative control of appropriations to his respective branch shall have exclusive authority for apportionment of appropriations to his respective branch. An apportionment or reapportionment must be in…
33 V.I.C. § 3105 Apportionment necessitating deficiency or supplemental estimates
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(a) No apportionment or reapportionment which, in the judgment of the officer making such apportionment or reapportionment, would indicate a necessity for a deficiency or supplemental estimate shall be made except upon a determination by such officer that such action is required …
33 V.I.C. § 3106 Exemption of certain funds from apportionment
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(a) The officer designated in section 3104 of this title to make apportionments and reapportionments may exempt from apportionments trust funds and working funds, expenditures from which have no significant effect on the financial operations of the government, working capital and…
33 V.I.C. § 3107 Administrative division of apportionment
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(1) Any appropriation which is apportioned or reapportioned pursuant to sections 3103–3109 of this title may be divided and subdivided administratively within the limits of such apportionments or reapportionments. The officer having administrative control of any such appropriatio…
33 V.I.C. § 3108 Expenditures in excess of apportionment prohibited
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(1) No officer or employee of the Virgin Islands shall authorize or create any obligation or make any expenditure—(1) in excess of an apportionment or reapportionment; or(2) in excess of the amount permitted by regulations prescribed pursuant to section 3107 of this title. (1) in…
33 V.I.C. § 3109 Penalties for violations
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(a) In addition to any penalty or liability under any other law, any officer or employee of the Government of the United States Virgin Islands who violates either section 3101, 3106(b), or 3108 of this title shall be subjected to appropriate administrative discipline, including, …
33 V.I.C. § 3110 Apportionment of contingent fund of department to offices and bureaus
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In addition to the apportionment required by sections 3103–3109 of this title, the head of each executive department shall, on or before the beginning of each fiscal year, apportion to each office or bureau of his department the maximum amount to be expended therefor during the f…
33 V.I.C. § 3111 Balances of appropriations; expenditures
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Except as otherwise provided by law, all balances of appropriations contained in the annual appropriation bills and made specifically for the service of any fiscal year shall only be applied to the payment of expenses properly incurred during that year, or to the fulfillment of c…
33 V.I.C. § 3112 Application of monies appropriated
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Except as otherwise provided by law, sums appropriated for the various branches of expenditure in the public service shall be applied solely to the objects for which they are made, and for no others.
33 V.I.C. § 3113 Payments in advance for telephone service
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Notwithstanding any of the provisions of law to the contrary, telephone services furnished to the Government of the United States Virgin Islands, or any department, agency or instrumentality thereof, to be paid from appropriations available therefor, may be paid in advance. The C…
33 V.I.C. § 3114 Restriction on creating new government positions from savings
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No portion of any savings realized by any department or agency in the Government of the United States Virgin Islands by reason of economies effected in the use of personnel, or through inability to fill authorized positions in the classified or unclassified service, shall be used…
33 V.I.C. § 3115 Alteration of operating budgets or appropriations
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Nothing in this chapter may be construed to authorize the Director of the Office of Management and Budget or any other officer or employee of the executive branch to withhold, reduce or otherwise alter the operating budgets of or any appropriation made to the Legislature or to th…
33 V.I.C. § 3201 Disbursement of public monies
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Disbursements of public monies or funds of the Virgin Islands shall not be made except by the persons designated for that purpose by law.
33 V.I.C. § 3202 Disbursing officers; designation
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The Commissioner of Finance shall, with the approval of the Governor, designate such employees of the Department of Finance as he shall deem necessary, to act as disbursing officers.
33 V.I.C. § 3203 Disbursing officers; examination of vouchers
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(1) Disbursing officers designated by section 3201 of this title shall—(1) disburse monies only upon, and in strict accordance with vouchers duly certified by the head of the department, establishment or agency concerned, or by an officer or employee thereof duly authorized in wr…
33 V.I.C. § 3204 Certifying officers; accountability
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(a) The officer or employee certifying a voucher shall:(1) be held responsible for the existence and correctness of the facts recited on the certificate or otherwise stated on the voucher or its supporting papers and for the legality of the proposed payments under the appropriati…
33 V.I.C. § 3205 Certifying officers; enforcement of liability
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Certifying officers and employees shall have the right to obtain a decision by the Attorney General of the Virgin Islands on any question of law involved in the payment of vouchers.
33 V.I.C. § 3206 Certifying and disbursing officers; accountability for correctness of computations
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The responsibility and accountability of certifying officers under sections 3203–3205 of this title shall be deemed to include the correctness of the computations of certified vouchers and disbursing officers shall not be held liable under section 3203 of this title for the corre…
33 V.I.C. § 3241 Consolidation of payroll accounts
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All personnel service items appearing on any and all appropriation acts for the same fiscal year may be merged into one payroll account under the control of the Department of Finance.
33 V.I.C. § 3261 Annual list of unpaid checks
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(a) At the end of each fiscal year (or as soon thereafter as possible) the Commissioner of Finance shall cause to be prepared a complete and exact list of all checks issued to public creditors by him or by any disbursing officer of the Government of the Virgin Islands (hereinafte…
33 V.I.C. § 3281 Warrants, vouchers, and invoices; processing time limits; agency compliance [Repealed]
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33 V.I.C. § 3281 Statutes current through Act 9046 of the 2025 session of the 36th Legislature, including all code changes through October 25, 2025 Virgin Islands Code AnnotatedCopyright © 2026 All rights reserved.
33 V.I.C. § 3291 Short title
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This subchapter may be cited as “The Virgin Islands Government Payment Processing Act”.