Decisions

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    • Requirement

      • (a) A decision in any proceeding instituted before the district court upon authority of this Part or the Virgin Islands income tax law shall be made as quickly as practicable.

    • Inclusion of findings of fact or opinions in decision

      • (b) It shall be the duty of the district court to include in its decision upon any proceeding authorized by this Part or the Virgin Islands income tax law, its findings of fact or opinion or memorandum opinion.

    • Date of decision

      • (c) A decision of the district court in any proceeding authorized by this Part or by the Virgin Islands income tax law (except a decision dismissing a proceeding for lack of jurisdiction) shall be held to be rendered upon the date that an order specifying the amount of the deficiency is entered in the records of the district court. If the district court dismisses such a proceeding for reasons other than lack of jurisdiction and is unable from the record to determine the amount of the deficiency determined by the Director, or if the district court dismisses such a proceeding for lack of jurisdiction, an order to that effect shall be entered in the records of the district court, and the decision of the district court shall be held to be rendered upon the date of such entry.

    • Effect of decision dismissing petition

      • (d) If a petition for a redetermination of a deficiency has been filed by the taxpayer, a decision of the district court dismissing the proceeding shall be considered as its decision that the deficiency is the amount determined by the Director. An order specifying such amount shall be entered in the records of the district court unless the district court cannot determine such amount from the record in the proceeding, or unless the dismissal is for lack of jurisdiction.

    • Effect of decision that tax is barred by limitation

      • (e) If the assessment or collection of any tax is barred by any statute of limitations, the decision of the district court to that effect shall be considered as its decision that there is no deficiency in respect of such tax.

    • Findings of fact as evidence

      • (f) The findings of the district court shall be prima facie evidence of the facts stated therein.


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