(a) The provisions of this chapter shall be administered by the Director of the Bureau of Internal Revenue.
(b) Every person subject to the highway user's tax on motor vehicles requiring licensing for highway use under this chapter shall pay the Director of the Bureau of Internal Revenue the tax as computed under section 72 of this chapter. After payment of the required tax the Director shall provide the taxpayer with two copies of a certificate which shall describe the vehicle, including the manufacturer's name, the model name, the year of manufacture (model year), the number of cylinders, the type of style of the vehicle, the identification or serial number, and such other available information as may be determined by the Director to identify the vehicle. Such certificates shall certify that the required tax has been paid; Provided, however, That each person who is exempt from the payment of the tax required by this chapter and who does not have a certificate of payment of the tax, may, upon written request therefore, obtain from the Director two copies of the certificate, with the word “EXEMPT” printed or typed thereon. One copy of the certificate shall be marked “Taxpayer's Copy” and the other shall be marked “Registration Copy — U.S. Virgin islands Police Department (V.I.P.D.)”.