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Examination and Inspection
Law
US Virgin Islands Code
Taxation and Finance
Miscellaneous Internal Revenue Taxes
Procedure and Administration
Discovery of Liability and Enforcement of Subtitle
Examination and Inspection
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Section
1861
Canvass for taxable persons and objects
Section
1862
Examination of books and witnesses
Section
1863
Service of summons
Section
1864
Enforcement of summons
Section
1865
Time and place of examination
Section
1866
Entry of premises for examination of taxable objects