reglab/housing_qa huggingface dataset:
V.I. Code tit. 13, § 855 (2019)
2019 US Virgin Islands Code|Title 13 - Corporations and Associations|Chapter 14 - Exempt Companies|§ 855. Exemption from income taxes

 (a) An exempt company, other than an exempt insurer, an exempt mutual fund, or an exempt international banking facility, shall be treated with respect to its exempt activities for the purposes of the Internal Revenue Code (as it applies in the United States Virgin Islands)  as a foreign corporation which does not earn United States Virgin Islands source income and which is not engaged in trade or business within the United States Virgin Islands. (b) An exempt insurer, an exempt mutual fund and an exempt international banking facility shall be exempt from the payment of income tax under the Internal Revenue Code (as it applies in the United States Virgin Islands) with respect to its exempt activities provided, however, that this exemption shall not apply to: (1) income which is derived from sources within the United States, unless the income is effectively connected with the conduct of a trade or business within the United States Virgin Islands, or (2) with respect to an exempt insurer that is not required to meet the ownership requirement of Section 852(3) of this chapter, income which is derived from sources other than the United States Virgin Islands, unless the income is effectively connected with the conduct of a trade or business within the United States Virgin Islands. (c) In the case of an exempt company electing to be subject to the provisions of this subsection: (i) subsections (a) and (b) of this section shall not apply; (ii) with respect to its exempt activities, such exempt company shall be subject to the payment of income tax under the Internal Revenue Code (as it applies in the United States Virgin Islands) but only to the extent of one percent (1%) of its taxable income from such activities; provided however, that of the one percent (1%) of such taxable income, ten percent (10%) thereof shall be put aside and used for promotion and advertising of the Exempt Company program by the Department of Economic Development and Agriculture. (iii) such exempt company may elect to credit against its income tax liability described in clause (ii) above the amount of franchise tax it pays during the taxable year pursuant to section 860(a) of this chapter, but in no event shall the amount of such credit exceed the amount of such income tax liability; and (iv) any exempt company which elects to take the credit described in clause (iii) above in respect of any franchise tax payment may not also deduct the amount of such franchise tax payment in determining its taxable income.
V.I. Code tit. 13, § 856 (2019)
2019 US Virgin Islands Code|Title 13 - Corporations and Associations|Chapter 14 - Exempt Companies|§ 856. Exemption from gross receipts taxes

 An exempt company shall be exempt from the tax imposed under Title 33, section 43, Virgin Islands Code.
V.I. Code tit. 13, § 857 (2019)
2019 US Virgin Islands Code|Title 13 - Corporations and Associations|Chapter 14 - Exempt Companies|§ 857. Exemption of shareholders of exempt companies from certain taxes and creditors

 No tax shall be imposed under sections 871(a)(1) and 881 of the Internal Revenue Code (as it applies in the United States Virgin Islands) with respect to dividends or interest received from sources within the United States Virgin Islands by a shareholder or creditor, respectively, of an exempt company.
V.I. Code tit. 13, § 858 (2019)
2019 US Virgin Islands Code|Title 13 - Corporations and Associations|Chapter 14 - Exempt Companies|§ 858. Exemption from certain withholding taxes

 (a) An exempt company shall be exempt from the requirements of sections 1441 and 1442 of the Internal Revenue Code (as it applies in the United States Virgin Islands) to withhold the tax imposed by sections 871(a)(1) and 881 of the Internal Revenue Code (as it applies in the United States Virgin Islands) with respect to payments exempt from tax under section 857 of this chapter. (b) An exempt branch, as such term is defined in section 853a of this title, shall be exempt from the branch profits tax of section 884 of the Internal Revenue Code (as it applies in the United States Virgin Islands).
V.I. Code tit. 13, § 858a (2019)
2019 US Virgin Islands Code|Title 13 - Corporations and Associations|Chapter 14 - Exempt Companies|§ 858a. Exemption from premium tax

 An exempt insurer shall be exempt from the payment of premium tax under Title 22, Virgin Islands Code.
V.I. Code tit. 13, § 859 (2019)
2019 US Virgin Islands Code|Title 13 - Corporations and Associations|Chapter 14 - Exempt Companies|§ 859. Exemption from licensing requirements

 (a) Except in the case of an exempt insurer and an exempt international banking facility, no exempt company shall be required to obtain a license to do business in the United States Virgin Islands unless such company: (1) revokes its election to be an exempt company; or (2) commences doing business in the United States Virgin Islands. Notwithstanding the preceding sentence, an exempt company which, in violation of section 852 of this chapter, conducts business in the United States Virgin Islands, shall be subject to the penalties set forth in Title 27, chapter 9, Virgin Islands Code. (b) Holding meetings of shareholders or directors, or maintaining the principal office required by section 51 of this title, shall not be deemed as doing business in the United States Virgin Islands. (c) An exempt insurer and an exempt international banking facility shall be licensed in accordance with Titles 22 and 9, Virgin Islands Code, respectively.
V.I. Code tit. 13, § 860 (2019)
2019 US Virgin Islands Code|Title 13 - Corporations and Associations|Chapter 14 - Exempt Companies|§ 860. Annual reports and franchise taxes

 (a) In lieu of filing an annual report pursuant to section 371 of this title and in lieu of filing an annual franchise tax report and paying the annual franchise tax prescribed pursuant to chapter 5 of this title, every exempt company (including exempt insurers, exempt mutual funds and exempt international banking facilities)  incorporated or in existence on or before June 30 of any calendar year, shall, on or before June 30 of such calendar year, file a combined annual report and annual franchise tax report on a form prescribed by the Lieutenant Governor and shall pay an annual franchise tax of $1,000. Said report shall include the following information and shall be authenticated by the signature of an officer or director of the company: (1) The name of the exempt company; (2) The mailing address of the exempt company; (3) The date on which its most recent fiscal year ended; (4) The names and addresses of all the directors and officers of the exempt company and the expiration of their terms of office; and (5) A statement that the exempt company is in compliance with all of the requirements set forth in section 852 of this chapter. (b) Failure to timely file said report will subject the exempt company to a penalty of $100 for each month or part thereof that the report remains unfiled. Failure to file the said report and pay said franchise tax within six months of the de date may subject the exempt company to disqualification as an exempt company effective as of the first day of its fiscal year next preceding the date the report was due. Such disqualification shall only take effect upon 60 days written notice by the Lieutenant Governor delivered to the resident agent of the exempt company which notice shall state the amount of franchise tax and penalty due and any report which is outstanding. Should full payment be made and all outstanding reports be filed within such 60 day period, then the disqualification shall not take effect.
V.I. Code tit. 13, § 861 (2019)
2019 US Virgin Islands Code|Title 13 - Corporations and Associations|Chapter 14 - Exempt Companies|§ 861. Issuance of contract

 The Office of Lieutenant Governor is authorized and directed to provide any exempt company, within sixty (60) days of a request by the exempt company to do so, a contract signed by the Lieutenant Governor, on behalf of the Government of the United States Virgin Islands, stating that the benefits of this chapter as they exist upon the date of the contract shall be and remain available to said exempt company, and shall not be reduced, until twenty (20) years has elapsed, so long as the exempt company is: (1) in compliance with all laws, rules and regulations of the United States Virgin Islands; and (2) current in the payment of taxes and fees to the United States Virgin Islands. The contract shall further state that the Government shall not adopt any legislation impairing or limiting the obligation of such contract. The contract shall become effective with regard to an exempt company upon its acceptance by the exempt company. Such acceptance shall be indicated by the signature of an officer or the registered agent of the exempt company on a copy of the contract, which copy shall be returned to the Office of the Lieutenant Governor and shall remain on file in that office.
V.I. Code tit. 13, § 862 (2019)
2019 US Virgin Islands Code|Title 13 - Corporations and Associations|Chapter 14 - Exempt Companies|§ 862. Rules

 The Lieutenant Governor shall promulgate rules as are necessary for the implementation of this chapter. However, prior to their submission to the Governor under Title 3, chapter 35, Virgin Islands Code, such rules shall be submitted to the Commissioner of Commerce for his recommendations.
V.I. Code tit. 13, § 863 (2019)
2019 US Virgin Islands Code|Title 13 - Corporations and Associations|Chapter 14 - Exempt Companies|§ 863. Information and reporting requirements of resident agents

 The resident agent of an exempt company shall solicit and maintain records of such information as may be required to establish that the exempt company is in compliance with section 852 of this chapter and to establish that any requirements relating to the ownership of an exempt company imposed by federal or local law or regulatory or administrative action have been met. Any resident agent who: (1) signs the statement described in section 860(a) of this chapter of the annual report of the exempt company and arranges for the filing of such report, or who provides and files at least annually with the Lieutenant Governor an affidavit containing such statement, and (2) who maintains in the United States Virgin Islands current records of the legal and beneficial ownership of the exempt company, shall be deemed to have complied with this provision. For this purpose, maintenance in the United States Virgin Islands of the original or duplicate stock ledger required by section 189 of this title shall be deemed to be an adequate record of the legal ownership and, if all of the shareholders are individuals, the beneficial ownership of the exempt company.
V.I. Code tit. 14, § 121 (2019)
2019 US Virgin Islands Code|Title 14 - Crimes|Chapter 3 - Abduction|§ 121. For purposes of gambling or prostitution

 Whoever, through invitation or device, prevails upon any person to visit any room, building, or other places kept for the purpose of gambling or prostitution, shall be imprisoned not more than 5 years.
V.I. Code tit. 14, § 131 (2019)
2019 US Virgin Islands Code|Title 14 - Crimes|Chapter 3A - Prevention of and Remedies for Human Trafficking|§ 131. Short title

 This chapter may be cited as the Virgin Islands Uniform Prevention of and Remedies for Human Trafficking Act.
V.I. Code tit. 14, § 133 (2019)
2019 US Virgin Islands Code|Title 14 - Crimes|Chapter 3A - Prevention of and Remedies for Human Trafficking|§ 133. Trafficking an individual

 (a) A person commits the offense of trafficking an individual if the person knowingly recruits, transports, transfers, harbors, receives, provides, obtains, isolates, maintains, or entices an individual in furtherance of: (1) forced labor in violation of section 134; or (2) sexual servitude in violation of section 135. (b) Trafficking an individual who is an adult is a felony punishable by imprisonment for not more than 25 years. (c) Trafficking an individual who is a minor is a felony punishable by imprisonment for not less than 25 years.
V.I. Code tit. 14, § 134 (2019)
2019 US Virgin Islands Code|Title 14 - Crimes|Chapter 3A - Prevention of and Remedies for Human Trafficking|§ 134. Forced labor

 (a) A person commits the offense of forced labor if the person knowingly uses coercion to compel an individual to provide labor or services, except when such conduct is permissible under federal law or law of the Virgin Islands other than this chapter. (b) Forced labor of an individual who is an adult is a felony punishable by imprisonment not more than 30 years and a fine of not more than $25,000. (c) Forced labor of an individual who is a minor is a felony punishable by imprisonment for not more than 30 years and a fine of not more than $40,000.
V.I. Code tit. 14, § 135 (2019)
2019 US Virgin Islands Code|Title 14 - Crimes|Chapter 3A - Prevention of and Remedies for Human Trafficking|§ 135. Sexual servitude

 (a) A person commits the offense of sexual servitude if the person knowingly: (1) maintains or makes available a minor for the purpose of engaging the minor in commercial sexual activities; or (2) uses coercion or deception to compel an adult to engage in commercial sexual activity. (b) It is not a defense in a prosecution under subsection (a)(1) that the minor consented to engage in commercial sexual activity or that the defendant believed the minor was an adult. (c) Sexual servitude under subsection (a)(1) is a felony punishable by imprisonment for life or a term of years but not less than 30 years and a fine of not more than $100,000. (d) Sexual servitude under subsection (a)(2) is a felony punishable by imprisonment of not less than 30 years, but not more than 50 years.
V.I. Code tit. 14, § 136 (2019)
2019 US Virgin Islands Code|Title 14 - Crimes|Chapter 3A - Prevention of and Remedies for Human Trafficking|§ 136. Patronizing a victim of sexual servitude

 (a) A person commits the offense of patronizing a victim of sexual servitude if the person knowingly gives, agrees to give, or offers to give anything of value so that an individual may engage in commercial sexual activity with another individual and the person knows that the other individual is a victim of sexual servitude. (b) Patronizing a victim of sexual servitude who is an adult is a felony punishable by imprisonment of not more than 10 years. (b) Patronizing a victim of sexual servitude who is a minor is a felony punishable by imprisonment for not more than 20 years.
V.I. Code tit. 14, § 137 (2019)
2019 US Virgin Islands Code|Title 14 - Crimes|Chapter 3A - Prevention of and Remedies for Human Trafficking|§ 137. Patronizing a minor for commercial sexual activity

 (a) A person commits the offense of patronizing a minor for commercial sexual activity if: (1) with the intent that an individual engage in commercial sexual activity with a minor, the person gives, agrees to give, or offers to give anything of value to a minor or another person so that the individual may engage in commercial sexual activity with a minor; or (2) the person gives, agrees to give, or offers to give anything of value to a minor or another person so that an individual may engage in commercial sexual activity with a minor. (b) Patronizing a minor for commercial sexual activity under subsection (a)(1) is a felony punishable by imprisonment for not more than 15 years. (c) Patronizing a minor for commercial sexual activity under subsection (a)(2) is a felony punishable by imprisonment for not more than 10 years.
V.I. Code tit. 14, § 138 (2019)
2019 US Virgin Islands Code|Title 14 - Crimes|Chapter 3A - Prevention of and Remedies for Human Trafficking|§ 138. Business entity liability

 (a) A person that is a business entity may be prosecuted for an offense under sections 133 through 137 only if: (1) the entity knowingly engages in conduct that constitutes human trafficking; or (2) an employee or nonemployee agent of the entity engages in conduct that constitutes human trafficking and the conduct is part of a pattern of activity in violation of this chapter for the benefit of the entity, which the entity knew was occurring and failed to take effective action to stop. (b) When a person that is a business entity is prosecuted for an offense under sections 133 through 137, the court may consider the severity of the entity’s conduct and order penalties in addition to those otherwise provided for the offense, including: (1) a fine of not more than $1,000,000 per offense; (2) disgorgement of profit from activity in violation of this chapter; and (3) debarment from government contracts.
V.I. Code tit. 14, § 139 (2019)
2019 US Virgin Islands Code|Title 14 - Crimes|Chapter 3A - Prevention of and Remedies for Human Trafficking|§ 139. Aggravating circumstance

 (a) An aggravating circumstance during the commission of an offense under section 133, 134, or 135 occurs when the defendant recruited, enticed, or obtained the victim of the offense from a shelter that serves individuals subjected to human trafficking, domestic violence, or sexual assault, runaway youth, foster children, or the homeless. (b) If the trier of fact finds that an aggravating circumstance occurred during the commission of an offense under section 133, 134, or 135, the defendant may be imprisoned for not more than 10 years in addition to the period of imprisonment prescribed for the offense.
V.I. Code tit. 14, § 140 (2019)
2019 US Virgin Islands Code|Title 14 - Crimes|Chapter 3A - Prevention of and Remedies for Human Trafficking|§ 140. Restitution

 (a) The court shall order a person convicted of an offense under section 133, 134, or 135 to pay restitution to the victim of the offense for: (1) expenses incurred or reasonably certain to be incurred by the victim as a result of the offense, including reasonable attorney’s fees and costs; and (2) an amount equal to the greatest of the following, with no reduction for expenses the defendant incurred to maintain the victim: (A) the gross income to the defendant for, or the value to the defendant of, the victim’s labor, or services, or sexual activity; (B) the amount the defendant contracted to pay the victim; or (C) the value of the victim’s labor, or services, or sexual activity, calculated under the minimum-wage and overtime provisions of the Fair Labor Standards Act, 29 U.S.C. § 201 et seq., or the Fair Labor Standards under 24 V.I.C. § 1 et seq. whichever is higher, even if the provisions do not apply to the victim’s labor or services or sexual activity. (b) The court shall order restitution under subsection (a) even if the victim is unavailable to accept payment of restitution. (c) If the victim does not claim restitution ordered under subsection (a) for five years after entry of the order, the restitution must be paid to the victim’s compensation fund to help other victims.
V.I. Code tit. 14, § 141 (2019)
2019 US Virgin Islands Code|Title 14 - Crimes|Chapter 3A - Prevention of and Remedies for Human Trafficking|§ 141. Forfeiture

 (a) On motion, the court shall order a person convicted of an offense under section 133, 134, or 135 to forfeit any interest in real or personal property that: (1) was used or intended to be used to commit or facilitate the commission of the offense; or (2) constitutes proceeds or was derived from proceeds that the person obtained, directly or indirectly, as a result of the offense. (b) In a proceeding against real or personal property under this section, the person convicted of the offense may assert a defense that the forfeiture is manifestly disproportional to the seriousness of the offense. The person has the burden to establish the defense by a preponderance of the evidence. (c) Proceeds from the public sale or auction of property forfeited under subsection (a) must be distributed in the manner provided for the distribution of the proceeds of criminal forfeitures under 14 V.I.C. § 608, but the Attorney General shall ensure that proceeds from the public sale or auction of property forfeited are distributed first to a victim who has been awarded restitution or obtained a judgment in a civil action for a human trafficking offense, such as the action authorized by section 147.
V.I. Code tit. 14, § 142 (2019)
2019 US Virgin Islands Code|Title 14 - Crimes|Chapter 3A - Prevention of and Remedies for Human Trafficking|§ 142. Victim confidentiality

 In an investigation of or a prosecution for an offense under this chapter, law-enforcement officers and the Attorney General’s Office shall keep confidential the identity, pictures, and images of the alleged victim and the family of the alleged victim, except to the extent that disclosure is: (1) necessary for the purpose of investigation or prosecution; (2) required by law or court order; or (3) necessary to ensure provision of services or benefits for the victim or the victim’s family.
V.I. Code tit. 14, § 143 (2019)
2019 US Virgin Islands Code|Title 14 - Crimes|Chapter 3A - Prevention of and Remedies for Human Trafficking|§ 143. Past sexual behavior of victim

 In a prosecution for an offense under this chapter or a civil action under section 147, evidence of a specific instance of the alleged victim’s past sexual behavior, or reputation, or opinion evidence of past sexual behavior of the alleged victim is not admissible unless the evidence offered pursuant to Virgin Islands Rule of Evidence 412(b) is offered by the prosecution to prove a pattern of human trafficking by the defendant.
V.I. Code tit. 14, § 144 (2019)
2019 US Virgin Islands Code|Title 14 - Crimes|Chapter 3A - Prevention of and Remedies for Human Trafficking|§ 144. Immunity of minor

 (a) An individual is not criminally liable or subject to a juvenile-delinquency proceeding for prostitution or other nonviolent crimes if the individual was a minor at the time of the offense and committed the offense as a direct result of being a victim. (b) An individual who has engaged in commercial sexual activity is not criminally liable or subject to a juvenile-delinquency proceeding for prostitution if the individual was a minor at the time of the offense. (c) A minor who under subsection (a) or (b) is not subject to criminal liability or a juvenile-delinquency proceeding is presumed to be a person in need of supervision as defined in 5 V.I.C. § 2502(23). (d) This section does not apply in a prosecution or a juvenile-delinquency proceeding for patronizing a prostitute.
V.I. Code tit. 14, § 145 (2019)
2019 US Virgin Islands Code|Title 14 - Crimes|Chapter 3A - Prevention of and Remedies for Human Trafficking|§ 145. Affirmative defense of victim

 An individual charged with prostitution or other nonviolent offenses committed as a direct result of being a victim may assert an affirmative defense that the individual is a victim.
V.I. Code tit. 14, § 146 (2019)
2019 US Virgin Islands Code|Title 14 - Crimes|Chapter 3A - Prevention of and Remedies for Human Trafficking|§ 146. Motion to vacate and expunge conviction

 (a) An individual convicted of prostitution or other nonviolent offenses committed as a direct result of being a victim may apply by motion to the Superior Court to vacate the conviction and expunge the record of conviction. The court may grant the motion on a finding that the individual’s participation in the offense was a direct result of being a victim. (b) No official determination or documentation is required to grant a motion by an individual under subsection (a), but an official determination or documentation from a federal, state, local, or tribal agency that the individual was a victim at the time of the offense creates a presumption that the individual’s participation was a direct result of being a victim. (c) A motion filed under subsection (a), any hearing conducted on the motion, and any relief granted are governed by 5 V.I.C., ch. 314.