Miscellaneous Excise Taxes; Gross Receipts Taxes; Wharfage and Docking, etc., Fees

  1. Law
  2. US Virgin Islands Code
  3. Taxation and Finance
  4. Miscellaneous Internal Revenue Taxes
  5. Normal Taxes and Surtaxes
  6. Miscellaneous Excise Taxes; Gross Receipts Taxes; Wharfage and Docking, etc., Fees

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Section
41

Imposition of taxes

Section
42

Rate and base of excise taxes; exemptions

Section
42a

Payment of excise taxes

Section
42b

Procedure for collection of excise taxes on foreign imports

Section
42c

Procedure for collection of excise taxes on domestic imports

Section
42d

Credit for excise taxes paid

Section
42e

Virgin Islands Sin Tax Revolving Fund

Section
43

Rate and base of gross receipts tax; exemption; definition

Section
43a

Exemption of franchised bus operators from gross receipts and excise taxes

Section
43b

Exemption of costume jewelry manufacturers from gross receipts and excise taxes

Section
43c

Exemption from gross receipts and excise taxes for reverse osmosis water production plants

Section
43d

Exemption of Industrial Development Beneficiaries from excise taxes

Section
43e

Exemption of certain filmmaking and other related professional equipment, materials, and supplies from excise taxes

Section
43f

Exemption of international insurance companies from gross receipts and excise taxes

Section
43g

Exemption of providers of affordable housing from gross receipts and excise taxes

Section
43h

Exemption from gross receipts and excise taxes for certain federally funded projects

Section
43i

Exemption of Armed Forces Exchange Service from gross receipts and excise taxes

Section
43j

Exemption from gross receipts taxes for all gasoline and fuel products sold to the Virgin Islands Water and Power Authority

Section
43l

Exemption from gross receipts taxes for receivers of certain healthcare payments

Section
44

Report and payment of gross receipts and certain excise taxes

Section
45

Penalty for failure to file report or pay tax; arbitrary assessment by Director; waiver of penalties

Section
46

Repealed. Apr. 5, 1965, No. 1412, § 3, Sess. L. 1965, Pt. I, p. 151.

Section
47

Tax on performances and entertainments

Section
48

Taxpayers' records

Section
49

Repealed. Dec. 24, 1968, No. 2375, § 2(b), Sess. L. 1968, Pt. II, p. 408.

Section
50

Certain United States employees to aid in assessment and collection

Section
51

Regulations

Section
52

Exemptions

Section
53

Penalties

Section
54

Hotel room tax

Section
55

Telephonic long distance surtax

Section
56

Repealed. Aug. 1, 2003, No. 6590, § 6, Sess. L. 2003, p. 51.

Section
57

Marine terminal tax

Section
58

Emergency Services Surcharge