PocketLaw | US Virgin Islands Code | Procedure and Administration

Procedure and Administration

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Virgin Islands Bureau of Internal Revenue

Information and Returns

Time and Place for Paying Tax

Assessment

Collection

Abatements, Credits and Refunds

Limitations

Interest

Additions to the Tax, Additional Amounts, and Assessable Penalties

Jeopardy, Bankruptcy and Receiverships

Transferees and Fiduciaries

Bonds

Closing Agreements and Compromises

Crimes, Other Offenses, and Forfeitures

Judicial Proceedings

Miscellaneous Provisions

Discovery of Liability and Enforcement of Subtitle

Definitions

General Rules