Research About Meet PRIA

Support Data Sources Privacy Policy Terms of Servicehello@policyrisk.com

© 2026 PRIA Technologies, LLC. All rights reserved.

PRIA provides educational policy intelligence and is not a source of investment, legal, or financial advice. Content is for informational purposes only.

™

Your Policy Risk Impact Agent

Research

At My Address
Federal Courts
Daily Briefings
Medicare & Social Security
Policy Risk Index
Congressional Bills
Federal Register
Tariffs
Fed Decisions & The Economy
State Tracker
World Watch
U.S. Code
U.S. Constitution
Aliens

Knowledge

Search Polipedia
Daily Briefings
Calculators
Policy Risk Index
What is Policy Risk?
The Countdown

Company

About PRIA
Support

Get PRIA

Support Data Sources Privacy Policy Terms of Service

hello@policyrisk.com

© 2026 PRIA Technologies, LLC. All rights reserved.

PRIA is a trademark of PRIA Technologies, LLC.

PRIA provides educational policy intelligence and is not a source of investment, legal, or financial advice. Content is for informational purposes only.

Virgin Islands Statutes, Title 33

™

Your Policy Risk Impact Agent

Virgin Islands/Statutes

← All Virgin Islands coverage

Title 33, Taxation and Finance

44 chapters · 597 sections in this title.

All chapters in Title 33597 Ch 111, Government Funds141 Ch 117, The Public Monies38 Ch 21, Information and Returns34 Ch 3, Miscellaneous Excise Taxes; Gross Re…31 Ch 89, Levy and Collection of Tax31 Ch 81, General Provisions; Rate of Tax27 Ch 45, Crimes, Other Offenses, and Forfeitures26 Ch 27, Collection24 Ch 47, Judicial Proceedings21 Ch 118, Tort Claims15 Ch 85, Assessment of Property14 Ch 113, Appropriations14 Ch 115, Accounting14 Ch 2, Gift Taxes11

597 sections·Filtered byTitle 33✕

33 V.I.C. § 3100t E-Rate Reimbursement Trust Fund
1.2K chars
(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
1.5K chars
(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
1.6K chars
(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
1.4K chars

Showing 501–550 of 597

Page 11 of 12

← Previous Next →

(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

1.9K chars

(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

4.3K chars

(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

0.8K chars

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

0.4K chars

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. § 3103 Apportionment of appropriations

7.4K chars

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

2.0K chars

(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

1.9K chars

(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

3.0K chars

(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

1.3K chars

(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

0.4K chars

(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

1.0K chars

(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

0.6K chars

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

0.5K chars

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

0.2K chars

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

0.5K chars

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

0.8K chars

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

0.3K chars

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

0.1K chars

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

0.2K chars

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

1.1K chars

(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

2.6K chars

(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

0.2K chars

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

0.3K chars

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

0.2K chars

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

3.1K chars

(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. § 3291 Short title

0.1K chars

This subchapter may be cited as “The Virgin Islands Government Payment Processing Act”.

33 V.I.C. § 3292 Definitions

1.3K chars

(1) As used in this subchapter:(1) “Agent” means the commissioner or chief financial officer of a local governmental entity.(2) “Local governmental entity” means the executive branch of the Government of the Virgin Islands.(3) “Proper invoice” means an invoice that conforms to al…

33 V.I.C. § 3293 Payment for goods and services

2.5K chars

(a) The time at which payment is due to a provider of goods and services is calculated from the date on which a proper invoice is received by the Department of Finance after approval of the local governmental entity receiving the goods or services. The payment of goods or service…

33 V.I.C. § 3294 Procedures for calculation of payment due dates

0.7K chars

(a) Each local governmental entity shall establish procedures whereby each payment request or invoice received by the local governmental entity is marked as received on the date on which it is delivered to an agent or employee of the local governmental entity, or of a facility or…

33 V.I.C. § 3295 Resolution of disputes

1.5K chars

(a) If a dispute occurs between a vendor and a local governmental entity concerning payment of a payment request or an invoice, the local governmental entity shall resolve disagreement as provided in this section. The Department of Property and Procurement shall establish a dispu…

33 V.I.C. § 3296 Payment by federal funds

0.3K chars

A local governmental entity that intends to pay for a purchase with federal funds may not make a purchase without reasonable assurance that federal funds to cover the cost of the purchase are available, and the expenditure is reasonable, allowable and allocable within the guideli…

33 V.I.C. § 3301 Designation of depositories; requirements

2.0K chars

(a) The Commissioner of Finance shall designate banks or trust companies authorized to engage in a general commercial banking business within the Virgin Islands as depositories to receive funds of the government of the United States Virgin Islands and of its various agencies, aut…

33 V.I.C. § 3302 Bond required of depository

0.5K chars

Except as provided in section 3304 of this title, a depository shall furnish and file with the Commissioner of Finance a corporate surety bond, satisfactory to the Commissioner, to secure governmental funds deposited with it. The Commissioner of Finance shall not approve any depo…

33 V.I.C. § 3303 Depository bond; contents

0.5K chars

Each depository bond shall provide that during the time the bond is in force, the depository will pay all the governmental funds deposited with it to the Commissioner of Finance or other authorized officer, free of exchange, at any place in the Virgin Islands designated by him. I…

33 V.I.C. § 3304 Collateral in lieu of depository bond

4.7K chars

(1) In lieu of the corporate bond required in section 3302 of this title, a depository may pledge collateral satisfactory to the Commissioner of Finance, to secure governmental funds that are to be deposited with it. The Commissioner of Finance shall not accept any collateral oth…

33 V.I.C. § 3305 Pledge to accompany collateral

0.8K chars

The collateral deposited in compliance with section 3304 of this title shall be accompanied by a pledge thereof to the government of the United States Virgin Islands, which pledge shall recite that— (1) the depository will pay to the Commissioner of Finance or other authorized of…

33 V.I.C. § 3306 Furnishing more than one bond or both bond and collateral

0.6K chars

The depository may furnish more than one bond or both bonds and collateral to secure governmental funds deposited with it. If both bonds and collateral are furnished, the depository may withdraw all or any part of the collateral without in any way impairing the bond unless there …

33 V.I.C. § 3307 Division of deposits among depositories; maximum amounts to be deposited; exception of insured funds from bond and collateral

1.1K chars

(a) The Commissioner of Finance shall, insofar as practicable, divide the deposits of governmental funds among banks or trust companies designated as depositories to receive such funds in accordance with the provisions of section 3301 of this title; Provided, however, That in no …

33 V.I.C. § 3308 Statement of financial condition of depository or surety

0.6K chars

When the Commissioner of Finance deems necessary, he may require any depository of governmental funds or any surety on a depository bond to furnish a sworn statement of the financial condition of the depository or surety. Failure to render a statement within a reasonable time is …

33 V.I.C. § 3309 Deposit, withdrawal and substitution of collateral

0.3K chars

A depository may deposit, at any time during the period of its designation, additional collateral, withdraw excess collateral, and substitute other collateral for all or part of that on deposit, provided the collateral so substituted is of the kind designated in section 3304 of t…

33 V.I.C. § 3310 Types of deposits

1.3K chars

Deposits in depositories shall be divided into two classes to be known as active and inactive. A depository may be designated as a depository of both classes. All Virgin Islands government funds, and federal funds to be utilized by the government of the United States Virgin Islan…

33 V.I.C. § 3311 Deposit of government funds

0.3K chars

It shall be the duty of the Commissioner of Finance to deposit any public monies of the government or any trust fund, or other monies entrusted to him for disbursement in any of the depositories designated by him and to withdraw from the same only as may be required for payment t…

33 V.I.C. § 3312 Closing of depository deemed a default

0.3K chars

The closing of a depository shall be deemed a default by the depository and no demands by the Virgin Islands or by its officers will be necessary to establish such default. When a depository closes, any time deposit therein is immediately due and payable.

33 V.I.C. § 3313 Virgin Islands preferred creditor

0.6K chars

In any proceedings to wind up an insolvent depository, the government is a preferred creditor. Where a bond has been given by a depository the government may proceed either as a preferred creditor against the assets of the insolvent depository or as the obligee on the surety bond…

33 V.I.C. § 3314 Revocation of designation as depository

0.3K chars

The Commissioner of Finance for good and sufficient reasons may revoke the designation of any depository at any time. Upon revocation of a depository the Commissioner of Finance shall withdraw the governmental funds deposited therein immediately and shall make no further deposits…

33 V.I.C. § 3315 Regulations

0.3K chars

The Commissioner of Finance is authorized to prescribe regulations governing the acceptance of collateral securities to guarantee public funds deposited with banking institutions and for designation of depositories to hold in escrow collateral securities pledged pursuant to secti…