General rule
(a) Except as otherwise provided in this section, when a return of tax is required under the internal revenue laws of the Virgin Islands or the regulations issued thereunder, the person required to make such return shall, without assessment or notice and demand from the Director, pay such tax at the time and place fixed for filing the return (determined without regard to any extension of time for filing the return).
Exception
(b) If the taxpayer elects under section 718 of this title not to show the tax on the return, the amount determined by the Director as payable shall be paid within 30 days after the mailing by the Director to the taxpayer of a notice stating such amount and making demand therefor.
Date fixed for payment of tax
(c) In any case in which a tax is required to be paid on or before a certain date, or within a certain period, any reference in internal revenue laws of the Virgin Islands to the date fixed for payment of such tax shall be deemed a reference to the last day fixed for such payment (determined without regard to any extension of time for paying the tax).