reglab/housing_qa huggingface dataset:
V.I. Code tit. 33, § 1034 (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|§ 1034. Release of lien or partial discharge of property

 Release of lien  (a) Subject to such rules or regulations as the Director may prescribe, the Director may issue a certificate of release of any lien imposed with respect to any internal revenue tax if— (1) Liability satisfied or unenforceable. The Director finds that the liability for the amount assessed, together with all interest in respect thereof, has been fully satisfied or has become legally unenforceable; or (2) Bond accepted. There is furnished to the Director and accepted by him a bond that is conditioned upon the payment of the amount assessed, together with all interest in respect thereof, within the time prescribed by law (including any extension of such time), and that is in accordance with such requirements relating to terms, conditions, and form of the bond and sureties thereon, as may be specified by such rules or regulations. Partial discharge of property  (b) Property double the amount of the liability.  (1) Subject to such rules or regulations as the Commissioner may prescribe, the Director may issue a certificate of discharge of any part of the property subject to any lien imposed under this chapter if the Director finds that the fair market value of that part of such property remaining subject to the lien is at least double the amount of the unsatisfied liability secured by such lien and the amount of all other liens upon such property which have priority to such lien. (2) Part payment or interest of Virgin Islands valueless. Subject to such rules or regulations as the Director may prescribe, the Director may issue a certificate of discharge of any part of the property subject to the lien if— (A) there is paid over to the Director in part satisfaction of the liability secured by the lien an amount determined by the Director which shall not be less than the value, as determined by the Director of the interest of the government of the Virgin Islands in the part to be so discharged; or (B) the Director determines at any time that the interest of the government of the United States Virgin Islands in the part to be so discharged has no value. In determining the value of the interest of the government of the United States Virgin Islands in the part to be so discharged, the Director shall give consideration to the fair market value of such part and to such liens thereon as have priority to the lien of the government of the United States Virgin Islands. Effect of certificate of release or partial discharge  (c) A certificate of release or of partial discharge issued under this section shall be held conclusive that the lien upon the property covered by the certificate is extinguished.
V.I. Code tit. 33, § 1051 (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 IV - Seizure of Property for Collection of Taxes|§ 1051. Levy and distraint

 Authority of Director  (a) If any person liable to pay any internal revenue tax neglects or refuses to pay the same within 10 days after notice and demand, it shall be lawful for the Director or any authorized representative to collect such tax together with interest (and such further sum as shall be sufficient to cover the expenses of the levy) by levy upon all property and rights to property (except such property as is exempt under section 1054 of this title) belonging to such person or on which there is a lien provided in this chapter for the payment of such tax. Levy may be made upon the accrued salary, wages, commissions, and bonuses, reimbursements or payment of any kind due an employee, by serving a notice of levy on the employer (as defined in subsection (d) of this section) of such employee. If the Director makes a finding that the collection of such tax is in jeopardy, notice and demand for immediate payment of such tax may be made by the Director and, upon failure or refusal to pay such tax, collection thereof by levy shall be lawful without regard to the 10-day period provided in this section. Seizure and sale of property  (b) The term “levy” as used in this subtitle and the Virgin Islands income tax law includes the power of distraint and seizure by any means. In any case in which the Director may levy upon property or rights to property, he may seize and sell such property or rights to property (whether real or personal, tangible or intangible). Successive seizures  (c) Whenever any property or right to property upon which levy has been made by virtue of subsection (a) of this section is not sufficient to satisfy the claim of the government of the United States Virgin Islands for which levy is made, the Director may, thereafter, and as often as may be necessary, proceed to levy in like manner upon any other property liable to levy of the person against whom such claim exists, until the amount due from him, together with all expenses, is fully paid. Employer defined  (d) For purposes of subsection (a) of this section, the term “employer” means the person for whom an individual performs or performed any service, of whatever nature, as the employee of such person, except that if the person for whom the individual performs or performed the services does not have control of the payment of the wages for such services, the term “employer” means the person having control of the payment of such wages.
V.I. Code tit. 33, § 1052 (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 IV - Seizure of Property for Collection of Taxes|§ 1052. Surrender of property subject to levy

 Requirements  (a) Any person in possession of (or obligated with respect to) property or rights to property subject to levy upon which a levy has been made shall, upon demand of the Director, surrender such property or rights (or discharge such obligation) to the Director except such part of the property or rights as is, at the time of such demand, subject to an attachment or execution under any judicial process. Penalty for violation  (b) Any person who fails or refuses to surrender as required by subsection (a) of this section any property or rights to property, subject to levy, upon demand by the Director, shall be liable in his own person and estate to the government of the United States Virgin Islands in a sum equal to the value of the property or rights not so surrendered, but not exceeding the amount of the taxes for the collection of which such levy has been made, together with costs and interest on such sum at the rate of 6 percent per annum from the date of such levy. Person defined  (c) The term “person,” as used in subsection (a) of this section includes an officer or employee of a corporation or a member or employee of a partnership, who as such officer, employee, or member is under a duty to surrender the property or rights to property, or to discharge the obligation.
V.I. Code tit. 33, § 1053 (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 IV - Seizure of Property for Collection of Taxes|§ 1053. Production of books

 If a levy has been made or is about to be made on any property, or right to property, any person having custody or control of any books or records, containing evidence or statements relating to the property or right to property subject to levy, shall upon demand of the Director, exhibit such books or records to the Director.
V.I. Code tit. 33, § 1054 (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 IV - Seizure of Property for Collection of Taxes|§ 1054. Property exempt from levy

 Enumeration  (a) There shall be exempt from levy— (1) Wearing apparel and school books. Such items of wearing apparel and such school books as are necessary for the taxpayer or for members of his family; (2) Fuel, provisions, furniture, and personal effects. If the taxpayer is the head of a family, so much of the fuel, provisions, furniture, and personal effects in his household, and of the arms for personal use, livestock, and poultry of the taxpayer, as does not exceed $500 in value; (3) Books and tools of a trade, business, or profession. So many of the books and tools necessary for the trade, business, or profession of the taxpayer as do not exceed in the aggregate $250 in value. Appraisal  (b) The officer seizing property of the type described in subsection (a) of this section shall appraise and set aside to the owner the amount of such property declared to be exempt. If the taxpayer objects at the time of the seizure to the valuation fixed by the officer making the seizure, the Director shall summon three disinterested individuals who shall make the valuation. No other property exempt  (c) Notwithstanding any other law of the Virgin Islands, no property or rights to property shall be exempt from levy other than the property specifically made exempt by subsection (a) of this section.
V.I. Code tit. 33, § 1056 (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 IV - Seizure of Property for Collection of Taxes|§ 1056. Sale of perishable goods

 If the Director determines that any property seized is liable to perish or become greatly reduced in price or value by keeping, or that such property cannot be kept without great expense, he shall appraise the value of such property and— (1) Return to owner. If the owner of the property can be readily found, the Director shall give him notice of such determination of the appraised value of the property and the property shall be returned to the owner if, within such time as may be specified in the notice, the owner— (A) pays to the Director an amount equal to the appraised value; or (B) gives bond in such form, with such sureties, and in such amount as the Director shall prescribe, to pay the appraised amount at such time as the Director determines to be appropriate in the circumstances; or (2) Immediate sale. If the owner does not pay such amount or furnish such bond in accordance with this section, the Director shall as soon as practicable make public sale of the property in accordance with such regulations as may be prescribed by the Director.
V.I. Code tit. 33, § 1057 (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 IV - Seizure of Property for Collection of Taxes|§ 1057. Redemption of property

 Before sale  (a) Any person whose property has been levied upon shall have the right to pay the amount due, together with the expenses of the proceeding, if any, to the Director at any time prior to the sale thereof, and upon such payment the Director shall restore such property to him, and all further proceedings in connection with the levy on such property shall cease from the time of such payment. Redemption of real property after sale  (b)  (1) Period. The owners of any real property sold as provided in section 1055 of this title, their heirs, executors, or administrators, or any person having an interest therein, or a lien thereon, or any person in their behalf, shall be permitted to redeem the property sold, or any particular tract of such property, at any time within 1 year after the sale thereof. (2) Price. Such property or tract of property shall be permitted to be redeemed upon payment to the purchaser, or in case he cannot be found in the judicial division in which the property to be redeemed is situated, then to the Director for the use of the purchaser, his heirs, or assigns, the amount paid by such purchaser and interest thereon at the rate of 20 percent per annum. Record  (c) When any lands sold are redeemed as provided in this section, the Director shall cause entry of the fact to be made upon the record mentioned in section 1060 of this title, and such entry shall be evidence of such redemption.
V.I. Code tit. 33, § 1058 (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 IV - Seizure of Property for Collection of Taxes|§ 1058. Certificate of sale; deed of real property

 Certificate of sale  (a) In the case of property sold as provided in section 1055 of this title, the Director shall give to the purchaser a certificate of sale upon payment in full of the purchase price. In the case of real property, such certificate shall set forth the real property purchased, for whose taxes the same was sold, the name of the purchaser, and the price paid therefor. Deed to real property  (b) In the case of any real property sold as provided in section 1055 of this title and not redeemed in the manner and within the time provided in section 1057 of this title, the Director shall execute to the purchaser of such real property at such sale, upon his surrender of the certificate of sale, a deed of the real property so purchased by him, reciting the facts set forth in the certificate. Real property purchased by the Virgin Islands  (c) If real property is declared purchased by the government of the United States Virgin Islands at a sale pursuant to section 1055 of this title, the Director shall at the proper time execute a deed therefor after its preparation and the endorsement of approval as to its form by the United States attorney, and the Director shall, without delay, cause the deed to be duly recorded in the office of the recorder of deeds in the judicial division in which the property is located.
V.I. Code tit. 33, § 1059 (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 IV - Seizure of Property for Collection of Taxes|§ 1059. Effect of certificate of sale of personal property and deed of real property

 Certificate of sale of property other than real property  (a) In all cases of sale pursuant to section 1055 of this title of property (other than real property), the certificate of such sale— (1) As evidence. Shall be prima facie evidence of the right of the officer to make such sale, and conclusive evidence of the regularity of his proceedings in making the sale; (2) As conveyances. Shall transfer to the purchaser all right, title, and interest of the party delinquent in and to the property sold; (3) As authority for transfer of corporate stock. If such property consists of stocks, shall be notice, when received, to any corporation, company, or association of such transfer, and shall be authority to such corporation, company, or association to record the transfer of its books and records in the same manner as if the stocks were transferred or assigned by the party holding the same, in lieu of any original or prior certificate, which shall be void, whether canceled or not; (4) As receipts. If the subject of sale is securities or other evidences of debt, shall be a good and valid receipt to the person holding the same, as against any person holding or claiming to hold possession of such securities or other evidences of debt; and (5) As authority for transfer of title to motor vehicle. If such property consists of a motor vehicle, shall be notice, when received, to any public official charged with the registration of title to motor vehicles, of such transfer and shall be authority to such official to record the transfer on his books and records in the same manner as if the certificate of title to such motor vehicle were transferred or assigned by the party holding the same, in lieu of any original or prior certificate, which shall be void, whether canceled or not. Deed of real property  (b) In the case of the sale of real property pursuant to section 1055 of this title— (1) Deed as evidence. The deed of sale given pursuant to section 1055 of this title shall be prima facie evidence of the facts therein stated; and (2) Deed of conveyance of title. If the proceedings of the Director as set forth have been substantially in accordance with the provisions of law, such deed shall be considered and operate as a conveyance of all the right, title, and interest the party delinquent had in and to the real property thus sold at the time the lien of the government of the United States Virgin Islands attached thereto.
V.I. Code tit. 33, § 1060 (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 IV - Seizure of Property for Collection of Taxes|§ 1060. Records of sale

 Requirement  (a) The Director shall keep a record of all sales of real property under section 1055 of this title and of redemptions of such property. The record shall set forth the tax for which any such sale was made, the dates of seizure and sale, the name of the party assessed and all proceedings in making such sale, the amount of expenses, the names of all purchasers and the date of the deed. Copy as evidence  (b) A copy of such record, or any part thereof, certified by the Director shall be evidence in any court of the truth of the facts therein stated.
V.I. Code tit. 33, § 1061 (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 IV - Seizure of Property for Collection of Taxes|§ 1061. Expense of levy and sale

 The Director shall determine the expenses to be allowed in all cases of levy and sale.
V.I. Code tit. 33, § 1062 (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 IV - Seizure of Property for Collection of Taxes|§ 1062. Application of proceeds of levy

 Collection of liability  (a) Any money realized by proceedings under this subchapter (whether by seizure, by surrender under section 1052 of this title or by sale of seized property) shall be applied as follows— (1) Expense of levy and sale. First, against the expenses of the proceedings under this subchapter; (2) Specific tax liability on seized property. If the property seized and sold is subject to a tax imposed by any internal revenue law which has not been paid, the amount remaining after applying paragraph (1) shall then be applied against such tax liability (and, if such tax was not previously assessed, it shall then be assessed); (3) Liability of delinquent taxpayer. The amount, if any, remaining after applying paragraphs (1) and (2) shall then be applied against the liability in respect of which the levy was made. Surplus proceeds  (b) Any surplus proceeds remaining after the application of subsection (a) of this section shall, upon application and satisfactory proof in support thereof, be credited or refunded by the Director to the person or persons legally entitled thereto.
V.I. Code tit. 33, § 1063 (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 IV - Seizure of Property for Collection of Taxes|§ 1063. Authority to release levy

 It shall be lawful for the Director, under regulations prescribed by the Director, to release the levy upon all or part of the property or rights to property levied upon where the Director determines that such action will facilitate the collection of the liability, but such release shall not operate to prevent any subsequent levy.
V.I. Code tit. 33, § 1101 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part II - Procedure and Administration|Chapter 29 - Abatements, Credits and Refunds|Subchapter I - Procedure in General|§ 1101. Amounts treated as overpayments

 Assessment and collection after limitation period  (a) The term “overpayment” includes that part of the amount of the payment of any internal revenue tax which is assessed or collected after the expiration of the period of limitation properly applicable thereto. Rule where no tax liability  (b) An amount paid as tax shall not be considered not to constitute an overpayment solely by reason of the fact that there was no tax liability in respect of which such amount was paid.
V.I. Code tit. 33, § 1102 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part II - Procedure and Administration|Chapter 29 - Abatements, Credits and Refunds|Subchapter I - Procedure in General|§ 1102. Authority to make credits or refunds; reserve account

 (a) In the case of any overpayment, the Director, within the applicable period of limitations, may credit the amount of such overpayment, including any interest allowed thereon, against any liability in respect of an internal revenue tax on the part of the person who made the overpayment and shall refund any balance to such person. (b) The Director of the Bureau of Internal Revenue shall maintain in the general ledger of the General Fund in the Treasury of the Virgin Islands an account to be designated the Reserve for Internal Revenue Tax Refunds. There shall be credited directly to such reserve account monthly not less than 10 percent of the receipts from income tax collections. The refunds or credits administratively granted under subsection (a) of this section shall be paid or credited by the Director of the Bureau of Internal Revenue, without the necessity for annual appropriation and shall be chargeable to the reserve account. (c) The Director of the Virgin Islands Bureau of Internal Revenue shall establish an income tax refund assignment program which allows taxpayers who are owed tax refunds by the Government of the Virgin Islands to voluntarily assign the proceeds of any tax refund to the Government of the Virgin Islands for the payment of any outstanding real property tax obligations. (d) The Director of the Bureau of Internal Revenue, in cooperation and coordination with the necessary government departments and instrumentalities, shall promulgate the required rules and regulations which may include the issuance of a “tax credit voucher” in order to effectuate the provisions of subsection (c) of this section. (e) Upon a taxpayer's assignment of tax refunds to the Government of the Virgin Islands for the payment of outstanding real property taxes under this section, no further interest or penalty shall be imposed on the portion of the outstanding real property taxes covered by the tax refund assignment. (f) A tax payer owed a refund has the option of receiving his refund by direct deposit or by check. At the time of filing the tax return the tax payer shall indicate on a form provided by the Internal Revenue Bureau, the method to be used to expedite the refund and provide the necessary information requested by the Bureau.