(1) “Director” means the Director of the Bureau of Internal Revenue or any other officer, employee, or agency of the Bureau of Internal Revenue duly authorized by the Director (directly, or indirectly by one or more redelegations of authority) to perform the function mentioned or described in the context, and the term “or his delegate” when used in connection with any other official of the Virgin Islands shall be similarly construed;
(2) “domestic” when applied to a corporation or partnership means created or organized in the Virgin Islands;
(3) “fiduciary” means a guardian, trustee, executor, administrator, receiver, conservator, or any person acting in any fiduciary capacity for any person;
(4) “fiscal year” means an accounting period of 12 months ending on the last day of any month other than December;
(5) “foreign” when applied to a corporation or partnership means a corporation or partnership which is not domestic;
(6) “internal revenue laws” means the provisions of this subtitle (except the provisions of chapter 7 of this title) and the provisions of the Virgin Islands income tax law, and the provisions of article 11, chapter 21, Title 32 of the Virgin Islands Code;
(7) “internal revenue tax” means any tax imposed by this subtitle (except the taxes imposed by chapter 7 of this title), and the Virgin Islands income tax law, and the provisions of article 11, chapter 21, Title 32 of the Virgin Islands Code;
(8) “levy” includes the power of distraint and seizure by any means;
(9) “partner” includes a member in partnership;
(10) “partnership” includes a syndicate, group, pool, joint venture, or other unincorporated organization through or by means of which any business, financial operation or venture is carried on, and which is not, within the meaning of this subtitle or the Virgin Islands income tax law, a trust or estate or a corporation;
(11) “person” includes an individual, a trust, estate, partnership, association, company or corporation;
(12) “shareholder” includes a member in an association, joint-stock company or insurance company;
(13) “stock” includes shares in an association, joint-stock company, or insurance company;
(14) “taxpayer” means any person subject to any internal revenue tax; and
(15) “Virgin Islands income tax law” means so much of the United States Internal Revenue Code as was made applicable in the Virgin Islands by the Act of Congress entitled “An Act making appropriations for the naval service for the fiscal year ending June 30, 1922, and for other purposes”, approved July 12, 1921 (48 U.S.C. § 1397).