(a) There is hereby created the Virgin Islands Bureau of Internal Revenue (hereinafter referred to as the Bureau) as a separate independent agency of the Government of the United States Virgin Islands, which, for budgetary purposes only, shall be included under the Office of the Governor.
(b) The Bureau shall be administered pursuant to the provisions of this chapter, under the supervision and direction of a Director of Internal Revenue, who shall be appointed by the Governor with the advice and consent of the Legislature. The Director shall serve a term coincident with the term of his appointer, and may be reappointed. The Director may be removed from office by the Governor for cause. The Director shall be qualified by education, training, character, superior ability and demonstrated successful administrative and professional experience. The Director shall be bonded in an amount determined by the Governor.
(c) There shall be in the Bureau two Deputy Directors either one of whom shall, in addition to such duties as may be assigned by the Director, serve as acting Director in the event of absence or disability of the Director, or when the office of Director is vacant. The Deputy Directors shall be appointed by the Governor. The Deputy Directors may be removed from office by the Governor for cause upon the recommendation of the Director. The Deputy Directors shall be qualified in the same manner as the Director. The Deputy Directors shall be bonded in the amount determined by the Governor.
(d) The salary of the Director and Deputy Directors and the annual operating budget of the Bureau shall be provided in appropriation acts. The salary of a Director or Deputy Director may not be reduced during his tenure in office.