reglab/housing_qa huggingface dataset:
V.I. Code tit. 16, § 442 (2019)
2019 US Virgin Islands Code|Title 16 - Domestic Relations|Chapter 13 - Support of Relations|Subchapter II - Interstate Family-Support Act|Article F - Enforcement and Modification of Support Order After Registration|Part 3 - Registration and Modification of Child-Support Order of Another State|§ 442. Modification of child support order of another state

 (a) If section 444 does not apply, upon petition a tribunal of the Virgin Islands may modify a child-support order issued in another state which is registered in the Virgin Islands, if after notice and hearing, the tribunal finds that: (1) the following requirements are met: (A) neither the child, nor the obligee who is an individual, nor the obligor resides in the issuing state; (B) a petitioner who is a nonresident of the Virgin Islands seeks modification; and (C) the respondent is subject to the personal jurisdiction of the tribunal of the Virgin Islands; or (2) the Virgin Islands is the residence of the child, or a party who is an individual is subject to the personal jurisdiction of the tribunal of the Virgin Islands, and all of the parties who are individuals have filed consents in a record in the issuing tribunal for a tribunal of the Virgin Islands to modify the support order and assume continuing, exclusive jurisdiction. (b) Modification of a registered child-support order is subject to the same requirements, procedures, and defenses that apply to the modification of an order issued by a tribunal of the Virgin Islands and the order may be enforced and satisfied in the same manner. (c) A tribunal of the Virgin Islands may not modify any aspect of a child-support order that may not be modified under the law of the issuing state, including the duration of the obligation of support. If two or more tribunals have issued child-support orders for the same obligor and same child, the order that controls and must be so recognized under section 395f establishes the aspects of the support order which are nonmodifiable. (d) In a proceeding to modify a child-support order, the law of the state that is determined to have issued the initial controlling order governs the duration of the obligation of support. The obligor’s fulfillment of the duty of support established by that order precludes imposition of a further obligation of support by a tribunal of the Virgin Islands. (e) On the issuance of an order by a tribunal of the Virgin Islands modifying a child-support order issued in another state, the tribunal of the Virgin Islands becomes the tribunal having continuing, exclusive jurisdiction. (f) Notwithstanding subsections (a) through (e) and section 395(b), a tribunal of the Virgin Islands retains jurisdiction to modify an order issued by a tribunal of the Virgin Islands if: (1) one party resides in another state; and (2) the other party resides outside the United States.
V.I. Code tit. 16, § 443 (2019)
2019 US Virgin Islands Code|Title 16 - Domestic Relations|Chapter 13 - Support of Relations|Subchapter II - Interstate Family-Support Act|Article F - Enforcement and Modification of Support Order After Registration|Part 3 - Registration and Modification of Child-Support Order of Another State|§ 443. Recognition of order modified in another state

 If a child-support order issued by a tribunal of the Virgin Islands is modified by a tribunal of another state which assumed jurisdiction pursuant to the Uniform Interstate Family Support Act, a tribunal of the Virgin Islands: (1) may enforce its order that was modified only as to arrears and interest accruing before the modification; (2) may provide appropriate relief for violations of its order which occurred before the effective date of the modification; and (3) shall recognize the modifying order of the other state, upon registration, for the purpose of enforcement.
V.I. Code tit. 16, § 444 (2019)
2019 US Virgin Islands Code|Title 16 - Domestic Relations|Chapter 13 - Support of Relations|Subchapter II - Interstate Family-Support Act|Article F - Enforcement and Modification of Support Order After Registration|Part 3 - Registration and Modification of Child-Support Order of Another State|§ 444. Jurisdiction to modify child-support order of another state when individual parties reside in the Virgin Islands

 (a) If all of the parties who arc individuals reside in the Virgin Islands and the child does not reside in the issuing state, a tribunal of the Virgin Islands has jurisdiction to enforce and to modify the issuing state’s child-support order in a proceeding to register that order. (b) A tribunal of the Virgin Islands exercising jurisdiction under this section shall apply the provisions of Articles A and B, this article, and the procedural and substantive law of the Virgin Islands to the proceeding for enforcement or modification. Articles C, D,. E, G, and H do not apply.
V.I. Code tit. 16, § 445 (2019)
2019 US Virgin Islands Code|Title 16 - Domestic Relations|Chapter 13 - Support of Relations|Subchapter II - Interstate Family-Support Act|Article F - Enforcement and Modification of Support Order After Registration|Part 3 - Registration and Modification of Child-Support Order of Another State|§ 445. Notice to issuing tribunal of modification

 Within 30 days after issuance of a modified child-support order, the party obtaining the modification shall file a certified copy of the order with the issuing tribunal that had continuing, exclusive jurisdiction over the earlier order, and in each tribunal in which the party knows the earlier order has been registered. A party who obtains the order and fails to file a certified copy is subject to appropriate sanctions by a tribunal in which the issue of failure to file arises. The failure to file does not affect the validity or enforceability of the modified order of the new tribunal having continuing, exclusive jurisdiction.
V.I. Code tit. 16, § 445a (2019)
2019 US Virgin Islands Code|Title 16 - Domestic Relations|Chapter 13 - Support of Relations|Subchapter II - Interstate Family-Support Act|Article F - Enforcement and Modification of Support Order After Registration|Part 4 - Registration and Modification of Foreign Child-Support Order|§ 445a. Jurisdiction to modify child-support order of foreign country

 (a) Except as otherwise provided in section 446j, if a foreign country lacks or refuses to exercise jurisdiction to modify its child-support order pursuant to its laws, a tribunal of the Virgin Islands may assume jurisdiction to modify the child-support order and bind all individuals subject to the personal jurisdiction of the tribunal whether the consent to modification of a child-support order otherwise required of the individual pursuant to section 442 has been given or whether the individual seeking modification is a resident of the Virgin Islands or of the foreign country. (b) An order issued by a tribunal of the Virgin Islands modifying a foreign child-support order pursuant to this section is the controlling order.
V.I. Code tit. 16, § 445b (2019)
2019 US Virgin Islands Code|Title 16 - Domestic Relations|Chapter 13 - Support of Relations|Subchapter II - Interstate Family-Support Act|Article F - Enforcement and Modification of Support Order After Registration|Part 4 - Registration and Modification of Foreign Child-Support Order|§ 445b. Procedure to register child-support order of foreign country for modification

 A party or support enforcement agency seeking to modify, or to modify and enforce, a foreign child-support order not under the Convention may register that order in the Virgin Islands under sections 432 through 439 if the order has not been registered. A petition for modification may be filed at the same time as a request for registration, or at another time. The petition must specify the grounds for modification.
V.I. Code tit. 33, § 701 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part II - Procedure and Administration|Chapter 21 - Information and Returns|Subchapter I - Records, Statements and Special Returns|§ 701. Notice or regulations requiring records, statements and special returns

 Every person liable for any tax imposed by the internal revenue laws of the Virgin Islands, or for the collection thereof, shall keep such records, render such statements, make such returns, and comply with such rules and regulations as the Director may from time to time prescribe. Whenever in the judgment of the Director it is necessary, he may require any person, by notice served upon such person or by regulations, to make such returns, render such statements, or keep such records, as the Director deems sufficient to show whether or not such person is liable for tax under the internal revenue laws of the Virgin Islands.
V.I. Code tit. 33, § 761 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part II - Procedure and Administration|Chapter 21 - Information and Returns|Subchapter IV - Signing and Verifying Returns and Documents|§ 761. Signing of returns and other documents

 Except as otherwise provided by sections 762 and 763 of this title, any return, statement, or other document required to be made under any provision of the internal revenue laws of the Virgin Islands or the regulations issued thereunder shall be signed in accordance with forms or regulations prescribed by the Director.
V.I. Code tit. 33, § 762 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part II - Procedure and Administration|Chapter 21 - Information and Returns|Subchapter IV - Signing and Verifying Returns and Documents|§ 762. Signing of corporation returns

 The return of a corporation with respect to income shall be signed by the president, vice-president, treasurer, assistant treasurer, chief accounting officer or any other officer duly authorized so to act. In the case of a return made for a corporation by a fiduciary pursuant to the provisions of section 716(b)(3) of this title, such fiduciary shall sign the return. The fact that an individual's name is signed on the return shall be prima facie evidence that such individual is authorized to sign the return on behalf of the corporation.
V.I. Code tit. 33, § 763 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part II - Procedure and Administration|Chapter 21 - Information and Returns|Subchapter IV - Signing and Verifying Returns and Documents|§ 763. Signing of partnership returns

 The return of a partnership made under section 731 of this title shall be signed by any one of the partners. The fact that a partner's name is signed on the return shall be prima facie evidence that such partner is authorized to sign the return on behalf of the partnership.
V.I. Code tit. 33, § 764 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part II - Procedure and Administration|Chapter 21 - Information and Returns|Subchapter IV - Signing and Verifying Returns and Documents|§ 764. Signature presumed authentic

 The fact that an individual's name is signed to a return, statement, or other document shall be prima facie evidence for all purposes that the return, statement, or other document was actually signed by him.
V.I. Code tit. 33, § 765 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part II - Procedure and Administration|Chapter 21 - Information and Returns|Subchapter IV - Signing and Verifying Returns and Documents|§ 765. Verification of returns

 Penalties of perjury  (a) Except as otherwise provided by the Director, any return, declaration, statement or other document required to be made under any provision of the internal revenue laws of the Virgin Islands or the regulations issued thereunder shall contain or be verified by a written declaration that it is made under the penalties of perjury. Oath  (b) The Director may by regulations require that any return, statement, or other document required to be made under any provision of the internal revenue laws of the Virgin Islands or the regulations issued thereunder shall be verified by an oath. This subsection shall not apply to returns with respect to income taxes made by individuals.
V.I. Code tit. 33, § 781 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part II - Procedure and Administration|Chapter 21 - Information and Returns|Subchapter V - Time for Filing Reports and Other Documents|§ 781. Time for filing returns and other documents

 When not otherwise provided for in the internal revenue laws, the Director shall by regulations prescribe the time for filing any return, statement or other document required by the internal revenue laws of the Virgin Islands or by the regulations issued thereunder.
V.I. Code tit. 33, § 782 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part II - Procedure and Administration|Chapter 21 - Information and Returns|Subchapter V - Time for Filing Reports and Other Documents|§ 782. Time for filing income tax returns

 General rule  (a) In the case of returns under sections 716, 717 or 731 of this title (relating to the Virgin Islands Income Tax), returns made on the basis of the calendar year shall be filed on or before the 15th day of April following the close of the calendar year and returns made on the basis of a fiscal year shall be filed on or before the 15th day of the fourth month following the close of the fiscal year, except as otherwise provided in the following subsections of this section. Returns of corporations  (b) Returns of corporations under section 716 of this title made on the basis of the calendar year shall be filed on or before the 15th day of March following the close of the calendar year, and such returns made on the basis of a fiscal year shall be filed on or before the 15th day of the third month following the close of the fiscal year. Returns by certain nonresident alien individuals and foreign corporations  (c) Returns made by nonresident alien individuals and foreign corporations (other than those having an office or place of business in the Virgin Islands) under section 716 of this title on the basis of a calendar year shall be filed on or before the 15th day of June following the close of the calendar year, and such returns made on the basis of a fiscal year shall be filed on or before the 15th day of the 6th month following the close of the fiscal year. Returns of exempt cooperative associations  (d) In the case of income tax returns of exempt cooperative associations taxable under the provisions of section 522 of the Virgin Islands income tax law, returns made on the basis of a calendar year shall be filed on or before the 15th day of June following the close of the calendar year, and such returns made on the basis of a fiscal year shall be filed on or before the 15th day of the 6th month following the close of the fiscal year.
V.I. Code tit. 33, § 785 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part II - Procedure and Administration|Chapter 21 - Information and Returns|Subchapter V - Time for Filing Reports and Other Documents|§ 785. Time for filing gasoline tax returns

 In the case of returns under section 725 of this title (relating to the gasoline tax under chapter 5 of this title) returns made on the basis of the preceding calendar month shall be filed on or before the 10th day of the following month.
V.I. Code tit. 33, § 786 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part II - Procedure and Administration|Chapter 21 - Information and Returns|Subchapter V - Time for Filing Reports and Other Documents|§ 786. Extension of time for filing returns

 General rule  (a) The Director may grant a reasonable extension of time for filing any return, declaration, statement, or other document required by the Virgin Islands income tax law or by regulations issued thereunder. Except in the case of taxpayers who are abroad, no such extension shall be for more than 6 months. Automatic extension for corporation income tax returns  (b) An extension of 3 months for the filing of the return of income taxes imposed by the income tax law of the Virgin Islands shall be allowed any corporation if, in such manner and at such time as the Director may by regulations prescribe, there is filed on behalf of such corporation the form prescribed by the Director, and if such corporation pays, on or before the date prescribed for payment of the tax, the amount properly estimated as its tax or the first installment thereof required under section 862 of this title; but this extension may be terminated at any time by the Director by mailing to the taxpayer notice of such termination at least 10 days prior to the date for termination fixed in such notice.
V.I. Code tit. 33, § 801 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part II - Procedure and Administration|Chapter 21 - Information and Returns|Subchapter VI - Place for Filing Returns and Other Documents|§ 801. Place for filing returns and other documents

 When not otherwise provided for by internal revenue laws of the Virgin Islands, the Director shall by regulations prescribe the place for the filing of any return, declaration, statement, or other document, or copies thereof, required by the internal revenue laws or by regulations issued thereunder.
V.I. Code tit. 33, § 821 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part II - Procedure and Administration|Chapter 21 - Information and Returns|Subchapter VII - Miscellaneous Provisions|§ 821. Period covered by returns or other documents

 When not otherwise provided for by the internal revenue laws of the Virgin Islands, the Director may by regulations prescribe the period for which, or the date as of which, any return, statement, or other document required by the internal revenue laws of the Virgin Islands or by regulations issued thereunder, shall be made.
V.I. Code tit. 33, § 822 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part II - Procedure and Administration|Chapter 21 - Information and Returns|Subchapter VII - Miscellaneous Provisions|§ 822. Publicity of returns and lists of taxpayers

 Public records and inspection  (a)  (1) Returns made with respect to taxes imposed by chapters 1, 3 and 6 of the income tax laws of the Virgin Islands upon which the tax has been determined by the Director shall constitute public records; but, except as hereinafter provided in this section, they shall be open to inspection only upon order of the Governor and under rules and regulations prescribed by the Director and approved by the Governor. (2) All returns made with respect to the taxes imposed by chapters 1, 3, 5 and 6 of the income tax laws of the Virgin Islands and by chapters 1, 3 and 7 of this title, shall constitute public records and shall be open to public examination and inspection to such extent as shall be authorized in rules and regulations promulgated by the Governor. (3) Whenever a return is open to the inspection of any person, a certified copy thereof shall, upon request, be furnished to such person under rules and regulations prescribed by the Director. The Director may prescribe a reasonable fee for furnishing such copy. Inspection by shareholders  (b) All bona fide shareholders of record owning 1 percent or more of the outstanding stock of any corporation shall, upon making request of the Director, be allowed to examine the annual income returns of such corporation and of its subsidiaries. Inspection by committees of the Legislature  (c) The Director or any officer or employee of the Bureau of Internal Revenue, upon written request by a select committee of the Legislature specially authorized to investigate tax returns by a resolution of the Legislature, shall furnish such committee sitting in executive session with any data of any character contained in or shown by any return. Any such committee shall have the right, acting directly as a committee, or by or through such examiners or agents as it may designate or appoint, to inspect any or all of the returns at such times and in such manner as it may determine. Any relevant or useful information thus obtained may be submitted by the committee obtaining it to the Legislature.
V.I. Code tit. 33, § 823 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part II - Procedure and Administration|Chapter 21 - Information and Returns|Subchapter VII - Miscellaneous Provisions|§ 823. Publicity of information required from certain exempt organizations and certain trusts

 The information required to be furnished by sections 733(b) and 734 of this title, together with the names and addresses of such organizations and trusts, shall be made available to the public at such times and in such places as the Director may prescribe.
V.I. Code tit. 33, § 824 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part II - Procedure and Administration|Chapter 21 - Information and Returns|Subchapter VII - Miscellaneous Provisions|§ 824. Lists of taxpayers for public inspection

 There shall be kept, for public inspection, an alphabetical list of the names of all persons who have paid special taxes under chapter 3 of this title. Such list shall be prepared and kept pursuant to regulations prescribed by the Director, and shall contain the time, place, and business for which such special taxes have been paid, and upon application of any prosecuting officer there shall be furnished to him a certified copy thereof, as of a public record, for which a fee of $1 for each 100 words or fraction thereof in the copy or copies so requested may be charged.
V.I. Code tit. 33, § 825 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part II - Procedure and Administration|Chapter 21 - Information and Returns|Subchapter VII - Miscellaneous Provisions|§ 825. Publication of statistics of income

 The Director shall prepare and publish annually statistics reasonably available with respect to the operation of the income tax laws of the Virgin Islands, including classifications of taxpayers and of income, the amounts allowed as deductions, exemptions, and credits, and any other facts deemed pertinent and valuable.
V.I. Code tit. 33, § 861 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part II - Procedure and Administration|Chapter 23 - Time and Place for Paying Tax|Subchapter I - Place and Due Date for Payment of Tax|§ 861. Time and place for paying tax shown on returns

 General rule  (a) Except as otherwise provided in this section, when a return of tax is required under the internal revenue laws of the Virgin Islands or the regulations issued thereunder, the person required to make such return shall, without assessment or notice and demand from the Director, pay such tax at the time and place fixed for filing the return (determined without regard to any extension of time for filing the return). Exception  (b) If the taxpayer elects under section 718 of this title not to show the tax on the return, the amount determined by the Director as payable shall be paid within 30 days after the mailing by the Director to the taxpayer of a notice stating such amount and making demand therefor. Date fixed for payment of tax  (c) In any case in which a tax is required to be paid on or before a certain date, or within a certain period, any reference in internal revenue laws of the Virgin Islands to the date fixed for payment of such tax shall be deemed a reference to the last day fixed for such payment (determined without regard to any extension of time for paying the tax).