Examination of books and witnesses

1. Law
2. US Virgin Islands Code
3. Taxation and Finance
4. Miscellaneous Internal Revenue Taxes
5. Procedure and Administration
6. Discovery of Liability and Enforcement of Subtitle
7. Examination and Inspection
8. Examination of books and witnesses

• For the purpose of ascertaining the correctness of any return, making a return where none has been made, determining the liability of any person for any internal revenue tax or the liability at law or in equity of any transferee or fiduciary of any person in respect of any internal revenue tax, or collecting any such liability, the Director is authorized—

  • (1) to examine any books, papers, records, or other data which may be relevant or material to such inquiry;

  • (2) to summon the person liable for tax or required to perform the act, or any officer or employee of such person, or any person having possession, custody, or care of books of account containing entries relating to the business of the person liable for tax or required to perform the act, or any other person the Director may deem proper, to appear before the Director at a time and place named in the summons and to produce such books, papers, records, or other data, and to give such testimony, under oath, as may be relevant or material to such inquiry; and

  • (3) to take such testimony of the person concerned, under oath, as may be relevant or material to such inquiry.

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