reglab/housing_qa huggingface dataset:
V.I. Code tit. 33, § 862 (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|§ 862. Installment payments

 Privilege to elect to make installment payments  (a)  (1) Corporations. A corporation subject to the taxes imposed by chapter 1 of the income tax laws of the Virgin Islands may elect to pay the unpaid amount of such taxes in two equal installments. (2) Estates of decedents. A decedent's estate subject to the tax imposed by chapter 1 of the income tax laws of the Virgin Islands may elect to pay such tax in four equal installments. Dates prescribed for payment of installments  (b) Four installments.  (1) In any case in which the tax may be paid in four installments, the first installment shall be paid on the date prescribed for the payment of the tax, the second installment shall be paid on or before 3 months, the third installment on or before 6 months, and the fourth installment on or before 9 months, after such date. (2) Two installments. In any case in which the tax may be paid in two installments, the first installment shall be paid on the date prescribed for the payment of the tax, and the second installment shall be paid on or before 3 months after such date. Proration of deficiency to installments  (c) If an election has been made to pay the tax imposed by chapter 1 of the Virgin Islands income tax laws in installments and a deficiency has been assessed, the deficiency shall be prorated to such installments. Except as provided in section 1361 of this title (relating to jeopardy assessments), that part of the deficiency so prorated to any installment the date for payment of which has not arrived shall be collected at the same time as and as part of such installment. That part of the deficiency so prorated to any installment the date for payment of which has arrived shall be paid upon notice and demand from the Director. Acceleration of payment  (d) If any installment is not paid on or before the date fixed for its payment, the whole of the unpaid tax shall be paid upon notice and demand from the Director.
V.I. Code tit. 33, § 863 (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|§ 863. Payment on notice and demand

 Upon receipt of notice and demand from the Director there shall be paid at the place and time stated in such notice the amount of any tax (including any interest, additional amounts, additions to tax and assessable penalties) stated in such notice and demand.
V.I. Code tit. 33, § 881 (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 II - Extension of Time for Payment|§ 881. Extension of time for paying tax

 Amount determined by taxpayer on return  (a) The Director, except as otherwise provided in this subtitle or the Virgin Islands income tax law, may extend the time for payment of the amount of the tax shown, or required to be shown, on any return required under authority of this subtitle or of the income tax law of the Virgin Islands (or any installment thereof), for a reasonable period not to exceed 6 months from the date fixed for payment thereof. Such extension may exceed 6 months in the case of a taxpayer who is abroad. Amount determined as deficiency  (b) Under regulations prescribed by the Director, the Director may, in the case of a tax imposed by chapter 1 of the Virgin Islands income tax law, extend the time for payment of the amount determined as a deficiency for a period not to exceed 18 months from the date fixed for payment of the deficiency, and, in exceptional cases, for a further period not to exceed 12 months. An extension under this subsection may be granted only where it is shown to the satisfaction of the Director that the payment of a deficiency upon the date fixed for the payment thereof will result in undue hardship to the taxpayer. No extension shall be granted if the deficiency is due to negligence, to intentional disregard of rules and regulations, or to fraud with intent to evade tax. Claims in bankruptcy or receivership proceedings  (c) Extensions of time for payment of any portion of a claim for tax under chapter 1 of the Virgin Islands income tax law, allowed in bankruptcy or receivership proceedings, which is unpaid, may be had in the same manner and subject to the same provisions and limitations as provided in subsection (b) of this section in respect of a deficiency in such tax.
V.I. Code tit. 33, § 883 (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 II - Extension of Time for Payment|§ 883. Bonds where time to pay tax or deficiency has been extended

 In the event the Director grants any extension of time within which to pay any tax or any deficiency therein, the Director may require the taxpayer to furnish a bond in such amount (not exceeding double the amount with respect to which the extension is granted) conditioned upon the payment of the amount extended in accordance with the terms of such extension.
V.I. Code tit. 33, § 921 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part II - Procedure and Administration|Chapter 25 - Assessment|Subchapter I - General Rules|§ 921. Assessment authority

 Authority of Director  (a) The Director shall make inquiries, determinations, and assessments of all taxes (including interest, additional amounts, additions to the tax and assessable penalties) imposed by the internal revenue laws of the Virgin Islands, or accruing under any former internal revenue act, which have not been duly paid at the time and in the manner provided by law. Compensation of child  (b) Any income tax under chapter 1 of the Virgin Islands income tax law assessed against a child, to the extent attributable to amounts includible in the gross income of the child, and not of the parent, solely by reason of section 73(a) of the Virgin Islands income tax law, shall, if not paid by the child, for all purposes be considered as having also been properly assessed against the parent.
V.I. Code tit. 33, § 922 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part II - Procedure and Administration|Chapter 25 - Assessment|Subchapter I - General Rules|§ 922. Establishment by regulations of mode or time of assessment

 If the mode or time for the assessment of any tax imposed by the internal revenue laws of the Virgin Islands (including interest, additional amounts, additions to the tax and assessable penalties) is not otherwise provided for, the Director may establish the same by regulations.
V.I. Code tit. 33, § 923 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part II - Procedure and Administration|Chapter 25 - Assessment|Subchapter I - General Rules|§ 923. Method of assessment

 The assessment shall be made by recording the liability of the taxpayer in the office of the Director in accordance with rules or regulations prescribed by the Director. Upon request of the taxpayer, the Director shall furnish the taxpayer a copy of the record of the assessment.
V.I. Code tit. 33, § 924 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part II - Procedure and Administration|Chapter 25 - Assessment|Subchapter I - General Rules|§ 924. Supplemental assessments

 The Director may, at any time within the period prescribed for assessment, make a supplemental assessment whenever it is ascertained that any assessment is imperfect or incomplete in any material respect.
V.I. Code tit. 33, § 941 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part II - Procedure and Administration|Chapter 25 - Assessment|Subchapter II - Deficiency Procedures in the Case of Income Taxes|§ 941. Definition of a deficiency

 In general  (a) For purposes of this Part in the case of the income taxes imposed by the Virgin Islands income tax law, the term “deficiency” means the amount by which the tax imposed by the Virgin Islands income tax law exceeds the excess of— (1) the sum of (A) the amount shown as the tax by the taxpayer upon his return, if a return was made by the taxpayer, and an amount was shown as the tax by the taxpayer thereon, plus (B) the amounts previously assessed (or collected without the assessment) as a deficiency, over— (2) the amount of rebates, as defined in subsection (b)(2) of this section, made. Rules for application of subsection (a)  (b) For purposes of this section— (1) the tax imposed by chapter 1 of the Virgin Islands income tax law and the tax shown on the return shall both be determined without regard to the credit under section 31 of the Virgin Islands income tax law, and without regard to so much of the credit under section 32 of that law as exceeds 2 percent of the interest on obligations described in section 1451 of that law. (2) The term “rebate” means so much of an abatement, credit, refund, or other repayment, as was made on the ground that the tax imposed by the Virgin Islands income tax law was less than the excess of the amount specified in subsection (a)(1) of this section over the rebates previously made. (3) The computation by the Director, pursuant to section 718 of this title, of the tax imposed by chapter 1 of the Virgin Islands income tax law shall be considered as having been made by the taxpayer and the tax so computed considered as shown by the taxpayer upon his return.
V.I. Code tit. 33, § 942 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part II - Procedure and Administration|Chapter 25 - Assessment|Subchapter II - Deficiency Procedures in the Case of Income Taxes|§ 942. Notice of deficiency

 In general  (a) If the Director determines that there is a deficiency in respect of any tax imposed by the Virgin Islands income tax law, he is authorized to send notice of such deficiency to the taxpayer by registered mail. Address for notice of deficiency  (b) Income taxes.  (1) In the absence of notice to the Director under section 1423 of this title of the existence of a fiduciary relationship, notice of a deficiency in respect of a tax imposed by chapter 1 of the Virgin Islands income tax law, if mailed to the taxpayer at his last known address, shall be sufficient for purposes of such chapter and this chapter even if such taxpayer is deceased, or is under a legal disability, or, in the case of a corporation, has terminated its existence. (2) Joint income tax return. In the case of a joint income tax return filed by husband and wife, such notice of deficiency may be a single joint notice, except that if the Director has been notified by either spouse that separate residences have been established, then, in lieu of the single joint notice, a duplicate original of the joint notice shall be sent by registered mail to each spouse at his last known address. Further deficiency letters restricted  (c) If the Director has mailed to the taxpayer a notice of deficiency as provided in subsection (a) of this section, and the taxpayer files a petition with the district court within the time prescribed in section 943 of this title, the Director shall have no right to determine any additional deficiency of income tax for the same taxable year, except in the case of fraud, and except as provided in section 944 of this title (relating to assertion of greater deficiencies before the district court), in section 943(b)(1) of this title (relating to mathematical errors), or in section 1361(a) of this title (relating to the making of jeopardy assessments).
V.I. Code tit. 33, § 944 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part II - Procedure and Administration|Chapter 25 - Assessment|Subchapter II - Deficiency Procedures in the Case of Income Taxes|§ 944. Determinations by district court

 Jurisdiction as to increase of deficiency, additional amounts or additions to the tax  (a) The district court shall have jurisdiction to redetermine the correct amount of the deficiency even if the amount so redetermined is greater than the amount of the deficiency, notice of which has been mailed to the taxpayer, and to determine whether any additional amount, or addition to the tax should be assessed, if claim therefor is asserted by the Director at or before the hearing or a rehearing. Jurisdiction over other years  (b) The district court in redetermining a deficiency of income tax for any taxable year shall consider such facts with relation to the taxes for other years as may be necessary correctly to redetermine the amount of such deficiency, but in so doing shall have no jurisdiction to determine whether or not the tax for any other year has been overpaid or underpaid. Final decisions of district court  (c) For purposes of this chapter and the Virgin Islands income tax law, the date on which a decision of the district court becomes final shall be determined according to the provisions of section 1781 of this title.
V.I. Code tit. 33, § 945 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part II - Procedure and Administration|Chapter 25 - Assessment|Subchapter II - Deficiency Procedures in the Case of Income Taxes|§ 945. Assessment of deficiency found by district court

 If the taxpayer files a petition with the district court, the entire amount redetermined as the deficiency by the decision of the district court which has been final shall be assessed and shall be paid upon notice and demand from the Director. No part of the amount determined as a deficiency by the Director but disallowed as such by the decision of the district court which has become final shall be assessed or be collected by levy or by proceeding in court with or without assessment.
V.I. Code tit. 33, § 991 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part II - Procedure and Administration|Chapter 27 - Collection|Subchapter I - General Provisions|§ 991. Collection authority

 The Director shall collect the internal revenue taxes imposed by this title and the Virgin Islands income tax law.
V.I. Code tit. 33, § 992 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part II - Procedure and Administration|Chapter 27 - Collection|Subchapter I - General Provisions|§ 992. Mode or time of collection

 Establishment by regulations  (a) If the mode or time for collecting any internal revenue tax is not provided for by this title or the Virgin Islands income tax law, the Director may establish the same by regulations. Discretionary method  (b) Whether or not the method of collecting any tax imposed by chapters 1, 3 and 5 of this title is specifically provided for by this title, any such tax may, under regulations prescribed by the Director, be collected by means of returns, stamps, coupons, books, or such other reasonable devices or methods as may be necessary or helpful in securing a complete and proper collection of the tax. Use of government depositories  (c) The Director may authorize incorporated banks or trust companies which are depositories or financial agents of the government of the United States Virgin Islands, to receive any internal revenue tax imposed under this title or the Virgin Islands income tax law, in such manner, at such times, and under such conditions as he may prescribe; and he shall prescribe the manner, times, and conditions under which the receipt of such tax by such banks and trust companies is to be treated as payment of such tax to the Director.
V.I. Code tit. 33, § 993 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part II - Procedure and Administration|Chapter 27 - Collection|Subchapter I - General Provisions|§ 993. Notice and demand for tax

 General rule  (a) Where it is not otherwise provided by the internal revenue law of the Virgin Islands, the Director shall, as soon as practicable, and within 60 days, after the making of an assessment of a tax pursuant to section 923 of this title, give notice to each person liable for the unpaid tax, stating the amount and demanding payment thereof. Such notice shall be left at the dwelling or usual place of business of such person, or shall be sent by mail to such person's last known address. Assessment prior to last date for payment  (b) Except where the Director believes collection would be jeopardized by delay, if any tax is assessed prior to the last date prescribed for payment of such tax, payment of such tax shall not be demanded under subsection (a) of this section until after such date.
V.I. Code tit. 33, § 1011 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part II - Procedure and Administration|Chapter 27 - Collection|Subchapter II - Receipt of Payment|§ 1011. Payment by check or money order

 Authority to receive  (a) It shall be lawful for the Director to receive for taxes imposed by this title or the Virgin Islands income tax law, checks, money orders or credit cards, to the extent and under the conditions provided in regulations prescribed by the Director. Check, money order or credit card charge unpaid  (b)  (1) Ultimate liability. If a check, money order or credit card charge so received is not duly paid, the person by whom such check, money order or credit card charge has been tendered shall remain liable for the payment of the tax or for the stamps, and for all legal penalties and additions, to the same extent as if such check, money order or credit card charge had not been tendered. (2) Liability of banks and others. If any certified, treasurer's, or cashier's any check, money order or credit card charge so received is not duly paid, the government of the United States Virgin Islands shall, in addition to its right to exact payment from the party originally indebted therefor, have a lien for the amount of such check upon all the assets of the bank or trust company on which drawn or for the amount of such money order upon all the assets of the issuer thereof; and such amount shall be paid out of such assets in preference to any other claims whatsoever against such bank or issuer except the necessary costs and expenses of administration and the reimbursement of the government of the United States Virgin Islands for the amount expended in the redemption of the circulating notes of such bank.
V.I. Code tit. 33, § 1012 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part II - Procedure and Administration|Chapter 27 - Collection|Subchapter II - Receipt of Payment|§ 1012. Fractional parts of a cent

 In the payment of any internal revenue tax imposed by this title or the Virgin Islands income tax law not payable by stamp, a fractional part of a cent shall be disregarded unless it amounts to one-half cent or more, in which case it shall be increased to 1 cent.
V.I. Code tit. 33, § 1013 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part II - Procedure and Administration|Chapter 27 - Collection|Subchapter II - Receipt of Payment|§ 1013. Receipt for taxes

 The Director shall, upon request, give receipts for all sums collected by him, excepting only when the same are in payment for stamps sold and delivered; but no receipt shall be issued in lieu of a stamp representing a tax.
V.I. Code tit. 33, § 1014 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part II - Procedure and Administration|Chapter 27 - Collection|Subchapter II - Receipt of Payment|§ 1014. Payment by foreign currency

 The Director is authorized in his discretion to allow payment of internal revenue taxes in the currency of a foreign country under such circumstances and subject to such conditions as the Director may by regulations prescribe.
V.I. Code tit. 33, § 1031 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part II - Procedure and Administration|Chapter 27 - Collection|Subchapter III - Lien for Taxes|§ 1031. Lien for taxes

 If any person liable to pay any internal revenue tax neglects or refuses to pay the same after demand, the amount (including any interest, additional amount, addition to tax, or assessable penalty, together with any costs that may accrue in addition thereto) shall be a lien in favor of the government of the United States Virgin Islands upon all property and rights to property, whether real or personal, belonging to such person.
V.I. Code tit. 33, § 1032 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part II - Procedure and Administration|Chapter 27 - Collection|Subchapter III - Lien for Taxes|§ 1032. Period of lien

 Unless another date is specifically fixed by law, the lien imposed by section 1031 of this title shall arise at the time the assessment is made and shall continue until the liability for the amount so assessed is satisfied or becomes unenforceable by reason of lapse of time.
V.I. Code tit. 33, § 1033 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part II - Procedure and Administration|Chapter 27 - Collection|Subchapter III - Lien for Taxes|§ 1033. Validity against mortgagees, pledgees, purchasers and judgment creditors

 Invalidity of lien without notice  (a) Except as otherwise provided in subsection (b) of this section, the lien imposed by section 1031 of this title shall not be valid as against any mortgagee, pledgee, purchaser or judgment creditor until notice thereof has been filed by the Director in the office of the recorder of deeds in the judicial division in which the property is located. Exception in case of securities  (b) Exception.  (1) Even though notice of a lien provided in section 1031 of this title has been filed in the manner prescribed in subsection (a) of this section, the lien shall not be valid with respect to a security, as defined in paragraph (2) of this subsection, as against any mortgagee, pledgee, or purchaser of such security, for an adequate and full consideration in money or money's worth, if at the time of such mortgage, pledge, or purchase such mortgagee, pledgee, or purchaser is without notice or knowledge of the existence of such lien. (2) Definition of security. As used in this subsection, the term “security” means any bond, debenture, note, or certificate or other evidence of indebtedness, issued by any corporation (including one issued by a government or political subdivision thereof), with interest coupons or in registered form, share of stock, voting trust certificate, or any certificate of interest or participation in, certificate of deposit or receipt for, temporary or interim certificate for, or warrant or right to subscribe to or purchase, any of the foregoing; negotiable instrument; or money. (c) Disclosure of amount of outstanding lien. If a notice of lien has been filed under subsection (a) of this section, the Director is authorized to provide by rules or regulations the extent to which, and the conditions under which, information as to the amount of the outstanding obligations secured by the lien may be disclosed.