Jurisdiction of courts of the Virgin Islands

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    • To issue orders, processes and judgments

      • (a) The courts of the Virgin Islands at the instance of the government of the United States Virgin Islands shall have such jurisdiction to make and issue in civil actions, writs and orders of injunction, and of ne exeat republica, orders appointing receivers, and such other orders and processes, and to render such judgments and decrees as may be necessary or appropriate for the enforcement of the internal revenue laws. The remedies hereby provided are in addition to and not exclusive of any and all other remedies of the government of the United States Virgin Islands in such courts or otherwise to enforce such laws.

    • To enforce summons

      • (b) If any person is summoned under the internal revenue laws to appear, to testify, or to produce books, papers, or other data, the District Court of the Virgin Islands shall have jurisdiction by appropriate process to compel such attendance, testimony or production of books, papers or other data.

    • For damages to Virgin Islands officers or employees

      • (c) Any officer or employee of the Virgin Islands acting under authority of this subtitle or the Virgin Islands income tax law, or any person acting under or by authority of any such officer or employee, receiving any injury to his person or property in the discharge of his duty shall be entitled to maintain an action for damages therefor, in the courts of the Virgin Islands.

    • Action on bonds

      • (d) The courts of the Virgin Islands shall have jurisdiction of any action brought on the official bond of any internal revenue officer or employee required to give bond under regulations promulgated by authority of section 1962 of this title.


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