Establishment by regulations
(a) If the mode or time for collecting any internal revenue tax is not provided for by this title or the Virgin Islands income tax law, the Director may establish the same by regulations.
Discretionary method
(b) Whether or not the method of collecting any tax imposed by chapters 1, 3 and 5 of this title is specifically provided for by this title, any such tax may, under regulations prescribed by the Director, be collected by means of returns, stamps, coupons, books, or such other reasonable devices or methods as may be necessary or helpful in securing a complete and proper collection of the tax.
Use of government depositories
(c) The Director may authorize incorporated banks or trust companies which are depositories or financial agents of the government of the United States Virgin Islands, to receive any internal revenue tax imposed under this title or the Virgin Islands income tax law, in such manner, at such times, and under such conditions as he may prescribe; and he shall prescribe the manner, times, and conditions under which the receipt of such tax by such banks and trust companies is to be treated as payment of such tax to the Director.