General rule
(a) In the case of returns under sections 716, 717 or 731 of this title (relating to the Virgin Islands Income Tax), returns made on the basis of the calendar year shall be filed on or before the 15th day of April following the close of the calendar year and returns made on the basis of a fiscal year shall be filed on or before the 15th day of the fourth month following the close of the fiscal year, except as otherwise provided in the following subsections of this section.
Returns of corporations
(b) Returns of corporations under section 716 of this title made on the basis of the calendar year shall be filed on or before the 15th day of March following the close of the calendar year, and such returns made on the basis of a fiscal year shall be filed on or before the 15th day of the third month following the close of the fiscal year.
Returns by certain nonresident alien individuals and foreign corporations
(c) Returns made by nonresident alien individuals and foreign corporations (other than those having an office or place of business in the Virgin Islands) under section 716 of this title on the basis of a calendar year shall be filed on or before the 15th day of June following the close of the calendar year, and such returns made on the basis of a fiscal year shall be filed on or before the 15th day of the 6th month following the close of the fiscal year.
Returns of exempt cooperative associations
(d) In the case of income tax returns of exempt cooperative associations taxable under the provisions of section 522 of the Virgin Islands income tax law, returns made on the basis of a calendar year shall be filed on or before the 15th day of June following the close of the calendar year, and such returns made on the basis of a fiscal year shall be filed on or before the 15th day of the 6th month following the close of the fiscal year.