Seizure of Property for Collection of Taxes

  1. Law
  2. US Virgin Islands Code
  3. Taxation and Finance
  4. Miscellaneous Internal Revenue Taxes
  5. Procedure and Administration
  6. Collection
  7. Seizure of Property for Collection of Taxes

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Section
1051

Levy and distraint

Section
1052

Surrender of property subject to levy

Section
1053

Production of books

Section
1054

Property exempt from levy

Section
1055

Sale of seized property

Section
1056

Sale of perishable goods

Section
1057

Redemption of property

Section
1058

Certificate of sale; deed of real property

Section
1059

Effect of certificate of sale of personal property and deed of real property

Section
1060

Records of sale

Section
1061

Expense of levy and sale

Section
1062

Application of proceeds of levy

Section
1063

Authority to release levy