Procedure in General

  1. Law
  2. US Virgin Islands Code
  3. Taxation and Finance
  4. Miscellaneous Internal Revenue Taxes
  5. Procedure and Administration
  6. Abatements, Credits and Refunds
  7. Procedure in General

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Section
1101

Amounts treated as overpayments

Section
1102

Authority to make credits or refunds; reserve account

Section
1103

Overpayment of installment

Section
1104

Abatements

Section
1105

Prohibition of administrative review of decisions

Section
1106

Date of allowance of refund or credit