Limitations on Credit or Refund

  1. Law
  2. US Virgin Islands Code
  3. Taxation and Finance
  4. Miscellaneous Internal Revenue Taxes
  5. Procedure and Administration
  6. Limitations
  7. Limitations on Credit or Refund

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Section
1181

Limitations on credit or refund

Section
1182

Limitations in case of petition to district court

Section
1183

Time return deemed filed and tax considered paid

Section
1184

Erroneous refunds and void credits