Payment by check or money order

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    • Authority to receive

      • (a) It shall be lawful for the Director to receive for taxes imposed by this title or the Virgin Islands income tax law, checks, money orders or credit cards, to the extent and under the conditions provided in regulations prescribed by the Director.

    • Check, money order or credit card charge unpaid

      • (b)

        • (1) Ultimate liability. If a check, money order or credit card charge so received is not duly paid, the person by whom such check, money order or credit card charge has been tendered shall remain liable for the payment of the tax or for the stamps, and for all legal penalties and additions, to the same extent as if such check, money order or credit card charge had not been tendered.

        • (2) Liability of banks and others. If any certified, treasurer's, or cashier's any check, money order or credit card charge so received is not duly paid, the government of the United States Virgin Islands shall, in addition to its right to exact payment from the party originally indebted therefor, have a lien for the amount of such check upon all the assets of the bank or trust company on which drawn or for the amount of such money order upon all the assets of the issuer thereof; and such amount shall be paid out of such assets in preference to any other claims whatsoever against such bank or issuer except the necessary costs and expenses of administration and the reimbursement of the government of the United States Virgin Islands for the amount expended in the redemption of the circulating notes of such bank.


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