reglab/housing_qa huggingface dataset:
V.I. Code tit. 32, § 639 (2019)
2019 US Virgin Islands Code|Title 32 - Sports and Parks|Chapter 21 - Virgin Islands Casino and Resort Control Act of 1995|Article XIV - Virgin Islands Internet Gaming and Internet Gambling Act|Subarticle H - Administrative Procedures|§ 639. Appeals to Superior Court

 (a) Any determination of the Commission may be appealed, within thirty (30) days after the issuance of the order, to the Superior Court for a judicial order setting aside, limiting, or suspending the enforcement, operation, or effectiveness of the order pending the completion of an administrative proceeding pursuant to this Article. (b) Any hearing before the Superior Court shall be based exclusively upon the record established before the Commission. The Superior Court may reverse an order of the Commission if it determines it to be arbitrary and capricious.
V.I. Code tit. 32, § 640 (2019)
2019 US Virgin Islands Code|Title 32 - Sports and Parks|Chapter 21 - Virgin Islands Casino and Resort Control Act of 1995|Article XIV - Virgin Islands Internet Gaming and Internet Gambling Act|Subarticle I - Miscellaneous|§ 640. Applicable law; enforceability of Internet Gaming and Internet Gambling Debts

 (a) All applicable laws of the Virgin Islands shall apply to the activities authorized by this Article. Any person who is a registered player submits to the laws and jurisdiction of the Virgin Islands. (b) A debt incurred by a registered player to a licensee for playing any approved Internet game shall be valid and may be enforced by legal process.
V.I. Code tit. 32, § 641 (2019)
2019 US Virgin Islands Code|Title 32 - Sports and Parks|Chapter 21 - Virgin Islands Casino and Resort Control Act of 1995|Article XIV - Virgin Islands Internet Gaming and Internet Gambling Act|Subarticle I - Miscellaneous|§ 641. Severability

 If any Court shall declare any provision of this Article invalid, the remaining parts or portions of this Article shall remain in full force and effect.
V.I. Code tit. 32, § 642 (2019)
2019 US Virgin Islands Code|Title 32 - Sports and Parks|Chapter 21 - Virgin Islands Casino and Resort Control Act of 1995|Article XIV - Virgin Islands Internet Gaming and Internet Gambling Act|Subarticle I - Miscellaneous|§ 642. Communication between the Commission and the Master Service Provider

 The Casino Control Commission shall on a timely basis provide to the appropriate Master Franchisor copies of written communications between the Commission and a licensee with respect to the results of investigations relating to that licensee, or its players.
V.I. Code tit. 32, § 643 (2019)
2019 US Virgin Islands Code|Title 32 - Sports and Parks|Chapter 21 - Virgin Islands Casino and Resort Control Act of 1995|Article XIV - Virgin Islands Internet Gaming and Internet Gambling Act|Subarticle I - Miscellaneous|§ 643. Compliance of Licensee with the Provide Services Agreement of the Master Service Provider

 In addition to complying with the rules and regulations promulgated by the Commission, the licensees shall execute a provide services agreement with the Master Service Provider to insure the licensee's compliance with the Master Service Provider's policies and procedures for the operation of Internet Gaming and Internet Gambling.
V.I. Code tit. 32, § 644 (2019)
2019 US Virgin Islands Code|Title 32 - Sports and Parks|Chapter 21 - Virgin Islands Casino and Resort Control Act of 1995|Article XIV - Virgin Islands Internet Gaming and Internet Gambling Act|Subarticle I - Miscellaneous|§ 644. Licensing for gaming system software provider and testing of software and equipment

 Any person, business, corporation, company, partnership or other business entity supplying industry related software, hardware or other gaming equipment used in Internet gaming shall be required to be licensed under the provisions of this chapter under provisions established by the Commission and all industry related software, hardware, and industry-related gaming equipment used to conduct Internet gaming or Internet gambling and approved by the Master Service Provider shall be specifically tested by the Division of Gaming Enforcement and approved by the Commission. The Division may, in its discretion, and for the purpose of expediting the approval process, refer testing to any laboratory processing a license as a casino service industry. The Director shall give priority to the testing of the software, hardware, and industry-related gaming equipment to be used to conduct Internet gaming or Internet gambling.
V.I. Code tit. 32, § 645 (2019)
2019 US Virgin Islands Code|Title 32 - Sports and Parks|Chapter 21 - Virgin Islands Casino and Resort Control Act of 1995|Article XIV - Virgin Islands Internet Gaming and Internet Gambling Act|Subarticle I - Miscellaneous|§ 645. Cost of monitoring

 All of the expenses incurred by the Commission and the Division to monitor or examine the Master Service Providers and the licensees under this Article shall be charged to and paid by the Master Service Providers and licensees, respectively.
V.I. Code tit. 33, § 1 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part I - Normal Taxes and Surtaxes|Chapter 1 - Inheritance Tax|§ 1. Tax on inheritances to and from lineal relatives

 (a) A tax of 2 ½% is imposed on inheritances which fall from husband to wife, from wife to husband, from ascendants to descendants or from children to parents, which, for purposes of this section, shall be described as Class I inheritances. (b) For purposes of computing the tax on Class I inheritances, the taxable amount of such inheritances shall be determined by deducting from the total value thereof an exemption of $50,000, prorated to each person receiving a Class I inheritance in the ratio that each said inheritance bears to the total amount of all Class I inheritances.
V.I. Code tit. 33, § 2 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part I - Normal Taxes and Surtaxes|Chapter 1 - Inheritance Tax|§ 2. Tax on inheritances to brothers and sisters

 (a) A tax of 5% is imposed on inheritances which fall to brothers and sisters and their issue, irrespective of their being sole heirs or inheriting jointly with one of their parents, which, for purposes of this section, shall be described as Class II inheritances. (b) For purposes of computing the tax on Class II inheritances, the taxable amount of such inheritances shall be determined by deducting from the total value thereof an exemption of $30,000, prorated to each person receiving a Class II inheritance in the ratio that each said inheritance bears to the total amount of all Class II inheritances.
V.I. Code tit. 33, § 3 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part I - Normal Taxes and Surtaxes|Chapter 1 - Inheritance Tax|§ 3. Tax on inheritances to distant relatives and strangers

 (a) A tax of 7 ½% is imposed on inheritances which fall to persons other than those mentioned in sections 1 and 2 of this chapter, which, for purposes of this section, shall be described as Class III inheritances; Provided, however, That there shall be no tax imposed upon bequests to the Government of the Virgin Islands or any department or agency thereof, or to any charitable, educational or religious institution. (b) For purposes of computing the tax on Class III inheritances, the taxable amount of such inheritances shall be determined by deducting from the total value thereof an exemption of $5,000, prorated to each person receiving a Class III inheritance in the ratio that each said inheritance bears to the total amount of all Class III inheritances.
V.I. Code tit. 33, § 4 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part I - Normal Taxes and Surtaxes|Chapter 1 - Inheritance Tax|§ 4. Administration of inheritance tax

 The provisions of this chapter shall be administered by the Bureau of Internal Revenue.
V.I. Code tit. 33, § 5 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part I - Normal Taxes and Surtaxes|Chapter 1 - Inheritance Tax|§ 5. Exemptions

 An inheritance is exempt from the payment of inheritance taxes under this chapter if the decedent, when living, would have been considered a “nonresident not a citizen of the United States” under 26 U.S.C. § 2501(c), or if the decedent was a resident of the Virgin Islands or owned property situated in the Virgin Islands, at the time of his death.
V.I. Code tit. 33, § 21 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part I - Normal Taxes and Surtaxes|Chapter 2 - Gift Taxes|§ 21. Imposition of the tax

 (a) A tax computed as provided in section 22, shall be imposed upon the transfer during a calendar year by any individual, resident or nonresident, of property by gift, which property has its situs in the Virgin Islands. (b) The tax shall apply whether the transfer is in trust or otherwise, whether the gift is direct or indirect, and whether the property is real or personal, tangible or intangible.
V.I. Code tit. 33, § 22 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part I - Normal Taxes and Surtaxes|Chapter 2 - Gift Taxes|§ 22. Computation of tax

 The tax for each calendar year shall be an amount equal to a tax computed in accordance with the rate schedule set forth: Rate ScheduleIf the net gifts are:The tax shall be(1)On all net gifts from husband to wife, from wife to husband, from ascendants to decend- ants, or from children to parents 2 ½ %(2)On all net gifts from brothers and sisters to brothers or sisters and the latter's issue5 ½ % (3)On all net gifts from others not mentioned in (1) and (2) above7 ½ %
V.I. Code tit. 33, § 23 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part I - Normal Taxes and Surtaxes|Chapter 2 - Gift Taxes|§ 23. Transfer for less than an adequate and full consideration

 Where property is transferred for less than an adequate and full consideration in money or money's worth, then the amount by which the value of the property exceeded the value of the consideration shall, for the purpose of the tax imposed by this chapter, be deemed a gift, and shall be included in computing the amount of gifts made during the calendar year.
V.I. Code tit. 33, § 24 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part I - Normal Taxes and Surtaxes|Chapter 2 - Gift Taxes|§ 24. Net gifts

 (a) Definition. The term “net gifts” means the total amount of gifts made during the calendar year, less the deductions provided in section 25. (b) Exclusions from gifts. In the case of gifts (other than of future interests in property) made to any person by the donor during the calendar year, the first $3,000 of such gifts to such person shall not, for the purpose of subsection (a) be included in the total of gifts made during such year.
V.I. Code tit. 33, § 25 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part I - Normal Taxes and Surtaxes|Chapter 2 - Gift Taxes|§ 25. Deductions

 In computing net gifts for the calendar year there shall be allowed as a deduction the amount of all gifts made during such year to or for the use of: (a) The Virgin Islands for exclusively public purposes. (b) A corporation, or trust, or community chest, fund, or foundation, organized and operated exclusively for religious, charitable, scientific, literary, or educational purposes, including the encouragement of art and the prevention of cruelty to children or animals; no part of the net earnings of which inures to the benefit of any private shareholder or individual, and no substantial part of the activities of which is carrying on propaganda, or otherwise attempting, to influence legislation.
V.I. Code tit. 33, § 26 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part I - Normal Taxes and Surtaxes|Chapter 2 - Gift Taxes|§ 26. Returns

 (a) Requirement. Any individual who within the calendar year makes any transfers by gift (except those under which section 24 are not to be included in the total amount of gifts for such year) shall make a return under oath in duplicate. The return shall set forth (1) each gift made during the calendar year under which section 24 is to be included in computed net gifts; (2) the deductions claimed and allowable under section 25; (3) such further information as may be required by regulations made pursuant to law. (b) Time and place for filing. The return shall be filed on or before the 15th day of March following the close of the calendar year.
V.I. Code tit. 33, § 27 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part I - Normal Taxes and Surtaxes|Chapter 2 - Gift Taxes|§ 27. Payment of tax

 (a) Time of payment. The tax imposed by this chapter shall be paid by the donor on or before the 15th day of March following the close of the calendar year. (b) Extension of time for payment. At the request of the donor, the Director may extend the time for payment of the amount determined as the tax by the donor, for a period not to exceed six months from the date prescribed for the payment of the tax. In such case the amount in respect of which the extension is granted shall be paid on or before the date of expiration of the period of the extension.
V.I. Code tit. 33, § 28 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part I - Normal Taxes and Surtaxes|Chapter 2 - Gift Taxes|§ 28. Lien for tax

 The tax imposed by this chapter shall be a lien upon all gifts made during the calendar year, for ten years from the time the gifts are made. If the tax is not paid when due, the donee of any gift shall be personally liable for such tax to the extent of the value of such gift. Any part of the property comprised in the gift sold by the donee to a bona fide purchaser for an adequate and full consideration in money or money's worth shall be divested of the lien herein imposed and the lien, to the extent of the value of such gift, shall attach to all the property of the donee (including after-acquired property) except any part sold to a bona fide purchaser for an adequate and full consideration in money or money's worth. If the Director is satisfied that the tax liability has been fully discharged or provided for, he may under regulations prescribed by him issue his certificate, releasing any or all of the property from the lien herein imposed.
V.I. Code tit. 33, § 29 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part I - Normal Taxes and Surtaxes|Chapter 2 - Gift Taxes|§ 29. Definition of deficiency

 As used in this chapter in respect of the tax imposed by this chapter the term “deficiency” means— (1) The amount by which the tax imposed by this chapter exceeds the amount shown as the tax by the donor upon his return; but the amount so shown on the return shall first be increased by the amounts previously assessed (or collected without assessment) as a deficiency, and decreased by the amounts previously abated, refunded, or otherwise repaid in respect of such tax; or (2) If no amount is shown as the tax by the donor upon his return, or if no return is made by the donor, then the amount by which the tax exceeds the amount previously assessed (or collected without assessment) as a deficiency; but such amounts previously assessed, shall first be decreased by the amounts previously abated, refunded or otherwise repaid in respect of such tax.
V.I. Code tit. 33, § 31 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part I - Normal Taxes and Surtaxes|Chapter 2 - Gift Taxes|§ 31. Exemptions

 A person is exempt from the payment of gift taxes under this chapter if that person is considered a “nonresident not a citizen of the United States” under 26 U.S.C. § 2501(c), or if the person was a resident of the Virgin Islands at the time the gift was made.
V.I. Code tit. 33, § 41 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part I - Normal Taxes and Surtaxes|Chapter 3 - Miscellaneous Excise Taxes; Gross Receipts Taxes; Wharfage and Docking, etc., Fees|§ 41. Imposition of taxes

 There shall be levied upon, collected from, and paid by individuals and firms, corporations, and other associations doing business in the Virgin Islands, the taxes provided for in this chapter, which taxes shall be computed in proportion to the extent of the business done in the Virgin Islands with respect to the pertinent transactions.
V.I. Code tit. 33, § 42a (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part I - Normal Taxes and Surtaxes|Chapter 3 - Miscellaneous Excise Taxes; Gross Receipts Taxes; Wharfage and Docking, etc., Fees|§ 42a. Payment of excise taxes

 (a) Every person, partnership, firm, corporation, or other business association subject to excise taxes under the provisions of sections 41, 42, and 44 of this title shall report all articles, goods, merchandise and commodities brought into or manufactured in the Virgin Islands and pay all excise taxes provided for by this chapter to the Director of the Bureau of Internal Revenue. With respect to imported items such excise taxes shall be payable prior to the time the taxable items are released from customs custody, except that in the case of each shipment for which the excise tax is less than five ($5.00) dollars, and except in the case of goods, merchandise and commodities brought into the Virgin Islands by the United States Postal Service for delivery to importers and consignees, in which case the procedures for reporting and payment of the excise taxes thereon shall be in accordance with the provisions of section 44 of this chapter. (b) The Director of the Bureau of Internal Revenue shall promulgate rules concerning procedures for the valuation of goods and payment of excise taxes on items manufactured in the Virgin Islands.
V.I. Code tit. 33, § 42b (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part I - Normal Taxes and Surtaxes|Chapter 3 - Miscellaneous Excise Taxes; Gross Receipts Taxes; Wharfage and Docking, etc., Fees|§ 42b. Procedure for collection of excise taxes on foreign imports

 (a) All taxable articles, goods, merchandise and commodities having a place of manufacture or origin outside the territorial sovereignty of the United States, and being brought into the Virgin Islands from any place outside the Territory, including the fifty states, Puerto Rico, Guam and American Samoa, shall be delivered into the custody of the District Director of Customs where they shall remain until properly entered and released. The owner, master, or pilot of any importing carrier which shall fail to retain foreign cargo at the place of unlading until released under such regulations as the District Director of Customs may prescribe, shall be liable to a penalty equal to the duties and excise taxes due and payable on such cargo. (b) Notwithstanding any other provision of this chapter, the District Director of Customs is authorized to release articles, goods, merchandise or commodities of foreign origin or manufacture without payment of excise taxes upon the giving of a bond to guarantee payment of such taxes within fifteen days after the last day of the month in which the shipment was released. (c) The District Director of Customs shall cause all articles, goods, merchandise or commodities which remain in customs custody after the fifteenth day after the last day of the month of importation to be delivered into a storage facility to be held at the risk and expense of the importer and subject to the further order of the District Director. (d) All articles, goods, merchandise and commodities which shall remain in Customs custody without proper entry for a period of one year shall be considered unclaimed and abandoned. Such articles shall be sold at public sale under such regulations as the District Director of Customs may prescribe. The proceeds of such sale shall be disbursed according to the following priority: all storage charges and expenses of sale, (2) all customs duties and excise taxes, (3) all freight liens and demurrage charges, (4) with the remainder to be deposited to the Treasury of the Virgin Islands; Provided, That remaining proceeds may be paid over to the importer if a claim therefor is filed with the District Director not later than thirty days from date of sale.
V.I. Code tit. 33, § 42c (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part I - Normal Taxes and Surtaxes|Chapter 3 - Miscellaneous Excise Taxes; Gross Receipts Taxes; Wharfage and Docking, etc., Fees|§ 42c. Procedure for collection of excise taxes on domestic imports

 (a) All taxable articles, goods, merchandise and commodities having a place of manufacture or origin within the territorial sovereignty of the United States, and being brought into the Virgin Islands from any place outside the Territory, shall remain in custody of the importing carrier (carrier which brings the taxable merchandise into the Virgin Islands) until properly entered and released by the Director of the Virgin Islands Bureau of Internal Revenue. The owner, master, or pilot of any importing carrier which shall fail to retain domestic cargo at the place of unlading until released under such regulations as the Director of the Virgin Islands Bureau of Internal Revenue may prescribe, shall be liable to a penalty equal to the excise taxes due and payable on such cargo. (b) Notwithstanding any other provision of this chapter, the Director of the Virgin Islands Bureau of Internal Revenue is authorized to release articles, goods, merchandise or commodities of domestic origin or manufacture without payment of excise taxes upon the giving of a bond to guarantee payment of such taxes within fifteen days after the last day of the month in which the shipment was released. (c) All articles, goods, merchandise or commodities which remain in the custody of the importing carrier after the fifteenth day after the last day of the month of importation shall be stored by the importing carrier at the risk and expense of the importer and subject to the further order of the Director of the Virgin Islands Bureau of Internal Revenue. (d) All articles, goods, merchandise and commodities which shall remain in custody of the importing carrier without proper entry for a period of one year shall be considered unclaimed and abandoned. Such articles shall be sold at a public sale under such regulations as the Director of the Virgin Islands Bureau of Internal Revenue may prescribe. The proceeds of such sale shall be disbursed according to the following priority: (1) all storage charges and expenses of sale, (2) all excise taxes, (3) all freight liens and demurrage charges, (4) with the remainder to be deposited to the Treasury of the Virgin Islands; Provided, That remaining proceeds may be paid over to the importer if a claim therefor is filed with the Director of the Virgin Islands Bureau of Internal Revenue not later than thirty days from date of sale.