reglab/housing_qa huggingface dataset:
V.I. Code tit. 33, § 1422 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part II - Procedure and Administration|Chapter 39 - Transferees and Fiduciaries|§ 1422. Provisions of special application to transferees

 Burden of proof  (a) In proceedings before the district court the burden of proof shall be upon the Director to show that a petitioner is liable as a transferee of property of a taxpayer, but not to show that the taxpayer was liable for the tax. Evidence  (b) Upon application to the district court, a transferee of property of a taxpayer shall be entitled, under rules prescribed by the district court, to a preliminary examination of books, papers, documents, correspondence, and other evidence of the taxpayer or a preceding transferee of the taxpayer's property, if the transferee making the application is a petitioner before the district court for the redetermination of his liability in respect of the tax (including interest, additional amounts, and additions to the tax provided by law) imposed upon the taxpayer. Upon such application, the district court may require by subpoena, ordered by the district court and signed by a judge, the production of all such books, papers, documents, correspondence, and other evidence within the Virgin Islands the production of which, in the opinion of the district court, is necessary to enable the transferee to ascertain the liability of the taxpayer or preceding transferee and will not result in undue hardship to the taxpayer or preceding transferee. Such examination shall be had at such time and place as may be designated in the subpoena.
V.I. Code tit. 33, § 1423 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part II - Procedure and Administration|Chapter 39 - Transferees and Fiduciaries|§ 1423. Notice of fiduciary relationship

 Rights and obligations of fiduciary  (a) Upon notice to the Director that any person is acting for another person in a fiduciary capacity, such fiduciary shall assume the powers, rights, duties, and privileges of such other person in respect of any internal revenue tax imposed by this subtitle or the Virgin Islands income tax law (except as otherwise specifically provided and except that the tax shall be collected from the estate of such other person), until notice is given that the fiduciary capacity has terminated. Manner of notice  (b) Notice under this section shall be given in accordance with regulations prescribed by the Director.
V.I. Code tit. 33, § 1461 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part II - Procedure and Administration|Chapter 41 - Bonds|§ 1461. Form of bonds

 Whenever pursuant to the provisions of the internal revenue laws of the Virgin Islands (other than section 1784 of this title) or the rules and regulations prescribed thereunder, a person is required to furnish a bond or security, such bond or security shall be in such form and with such surety or sureties as may be prescribed by regulations issued by the Director.
V.I. Code tit. 33, § 1462 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part II - Procedure and Administration|Chapter 41 - Bonds|§ 1462. Single bonds in lieu of multiple bonds

 In any case in which two or more bonds are required or authorized, the Director may provide for the acceptance of a single bond complying with the requirements for which the several bonds are required or authorized.
V.I. Code tit. 33, § 1491 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part II - Procedure and Administration|Chapter 43 - Closing Agreements and Compromises|§ 1491. Closing agreements

 Authorization  (a) The Director may enter into an agreement in writing with any person relating to the liability of such person (or of the person or estate for whom he acts) in respect of any internal revenue tax for any taxable period. Finality  (b) If such agreement is approved by the Director (within such time as may be stated in such agreement, or later agreed to) such agreement shall be final and conclusive, and, except upon a showing of fraud or malfeasance, or misrepresentation of a material fact— (1) the case shall not be reopened as to the matters agreed upon or the agreement modified by any officer, employee, or agent of the Virgin Islands; and (2) in any action or proceeding, such agreement, or any determination, assessment, collection, payment, abatement, refund or credit made in accordance therewith, shall not be annulled, modified, set aside or disregarded.
V.I. Code tit. 33, § 1492 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part II - Procedure and Administration|Chapter 43 - Closing Agreements and Compromises|§ 1492. Compromises

 Authorization  (a) The Director may compromise any civil or criminal case arising under the internal revenue laws of the Virgin Islands prior to reference to the United States attorney for prosecution or defense; and the United States attorney or his delegate may compromise any such case after reference to him for prosecution or defense. Record  (b) Whenever a compromise is made by the Director in any case, there shall be placed on file in the office of the Director the opinion of the United States attorney or his delegate, with his reasons therefor, with a statement of— (1) the amount of tax assessed; (2) the amount of interest, additional amount, addition to the tax, or assessable penalty, imposed by law on the person against whom the tax is assessed; and (3) the amount actually paid in accordance with the terms of the compromise. Notwithstanding the foregoing provisions of this subsection, no such opinion shall be required with respect to the compromise of any civil case in which the unpaid amount of tax assessed (including any interest, additional amount, addition to the tax, or assessable penalty) is less than $100.
V.I. Code tit. 33, § 1821 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part II - Procedure and Administration|Chapter 49 - Miscellaneous Provisions|§ 1821. Liability for taxes withheld or collected

 Whenever any person is required to collect or withhold any internal revenue tax from any other person and to pay over such tax to the Virgin Islands, the amount of tax so collected or withheld shall be held to be a special fund in trust for the Virgin Islands. The amount of such fund shall be assessed, collected and paid in the same manner and subject to the same provisions and limitations (including penalties) as are applicable with respect to the taxes from which such fund arose.
V.I. Code tit. 33, § 1822 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part II - Procedure and Administration|Chapter 49 - Miscellaneous Provisions|§ 1822. Timely mailing treated as timely filing

 General rule  (a) If any claim, statement, or other document (other than a return or other document required under authority of chapter 21 of this title), required to be filed within a prescribed period or on or before a prescribed date under authority of any provision of the internal revenue laws is, after such period or such date, delivered by United States mail to the agency, officer, or office with which such claim, statement, or other document is required to be filed, the date of the United States postmark stamped on the cover in which such claim, statement, or other document is mailed shall be deemed to be the date of delivery. This subsection shall apply only if the postmark date falls within the prescribed period or on or before the prescribed date for the filing of the claim, statement, or other document, determined with regard to any extension granted for such filing, and only if the claim, statement, or other document was, within the prescribed time, deposited in the United States mail in an envelope or other appropriate wrapper, postage prepaid, properly addressed to the agency, office, or officer with which the claim, statement, or other document is required to be filed. Stamp machine  (b) This section shall apply in the case of postmarks not made by the United States Post Office only if and to the extent provided by regulations prescribed by the Director. Registered mail  (c) If any such claim, statement or other document is sent by United States registered mail, such registration shall be prima facie evidence that the claim, statement or other document was delivered to the agency, office or officer to which addressed, and the date of registration shall be deemed the postmark date. Exception  (d) This section shall not apply with respect to the filing of a document in any court.
V.I. Code tit. 33, § 1823 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part II - Procedure and Administration|Chapter 49 - Miscellaneous Provisions|§ 1823. Time for performance of acts where last day falls on Saturday, Sunday or legal holiday

 When the last day prescribed by this subtitle or the Virgin Islands income tax law for performing any act falls on Saturday, Sunday or a legal holiday, the performance of such act shall be considered timely if it is performed on the next succeeding day which is not a Saturday, Sunday or a legal holiday. For purposes of this section— (1) the last day for the performance of any act shall be determined by including any authorized extension of time; and (2) “legal holiday” shall include such days as are defined in section 171 of Title 1, other than Sunday.
V.I. Code tit. 33, § 1824 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part II - Procedure and Administration|Chapter 49 - Miscellaneous Provisions|§ 1824. Sale of personal property purchased by the Virgin Islands

 Sale  (a) Any personal property purchased by the Virgin Islands under the authority of section 1055(e) of this title (relating to purchase for the account of the Virgin Islands of property sold under levy) may be sold by the Director in accordance with such regulations as may be prescribed by the Director. Accounting  (b) In case of the resale of such property, the proceeds of the sale shall be paid into the general fund of the treasury as internal revenue collections, and there shall be rendered a distinct account of all charges incurred in such sales.
V.I. Code tit. 33, § 1825 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part II - Procedure and Administration|Chapter 49 - Miscellaneous Provisions|§ 1825. Administration of real estate acquired by the Virgin Islands

 Person charged with  (a) The Director shall have charge of all real estate which is or shall become the property of the Virgin Islands by judgment or forfeiture under the internal revenue laws, or which has been or shall be assigned, set off, or conveyed by purchase or otherwise to the Virgin Islands in payment of debts or penalties arising under the laws relating to internal revenue, or which has been or shall be vested in the Virgin Islands by mortgage or other security for the payment of such debts, and of all trusts created for the use of the Virgin Islands in payment of such debts due them. Sale  (b) The Director may, at public sale, and upon not less than 20 days' notice, sell and dispose of any real estate owned or held by the Virgin Islands as aforesaid. Lease  (c) Until such sale, the Director may lease such real estate owned as aforesaid on such terms and for such period as the Director may deem proper. Release to debtor  (d) In cases where real estate has or may become the property of the Virgin Islands by conveyance or otherwise, in payment of or as security for a debt arising under the laws relating to internal revenue, and such debt shall have been paid, together with the interest thereon, at the rate of 1 percent per month, to the Virgin Islands, within 2 years from the date of the acquisition of such real estate, it shall be lawful for the Director to release by deed or otherwise convey such real estate to the debtor from whom it was taken, or to his heirs or other legal representatives.
V.I. Code tit. 33, § 1828 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part II - Procedure and Administration|Chapter 49 - Miscellaneous Provisions|§ 1828. Income tax refund withholding for overdue support

 (a) Upon notification by the Division of Paternity and Child Support that a person under tax liability to the United States Virgin Islands Government owes overdue support under a support order, the Director shall determine whether there is an amount due or payable by the Government to the person as a refund for the income tax, regardless of whether the person filed as a married or unmarried taxpayer or whether the person filed a single or joint return. (b) If the Director finds that an amount is payable, he shall withhold from the refund an amount equal to the overdue support, and shall, concurrent with the withholding, send notice to the person and any other person filing a joint return with the person owing the overdue support that the withholding has been made and of the steps which the other person may take in order to secure his or her proper share of the refund. (c) The Director shall pay the amount withheld to the Division of Paternity and Child Support and the Division shall pay to the Bureau of Internal Revenue less any fee imposed by the Director of Internal Revenue to cover the cost of the withholding and the notification. The fee imposed under this subsection may not exceed twenty-five dollars ($25.00) per withholding. In accordance with section 457 of Title IV-D of the Social Security Act (42 U.S.C. 657), the Division of Paternity and Child Support shall distribute such amounts withheld to the person to whom the support is owed or to the Government agency to which support rights have been assigned. (d) If the Director determines that the amount withheld under subsection (b) of this section is based upon a joint return, the Director shall notify the Division of Paternity and Child Support that the withholding is being made from a refund based upon a joint return, and shall furnish to the Division of Paternity and Child Support the names and addresses of each taxpayer filing the joint return. (e) If the person filing the joint return with the person owing the overdue support takes appropriate action pursuant to regulations of the Virgin Islands Bureau of Internal Revenue, to secure his or her proper share of the refund from which the withholding was made, the Director shall pay such share to the person and pay to the Division of Paternity and Child Support the remaining share of the person owing the overdue support. (f) The name, address, and the social security number of the support obligor subject to an income tax withholding under this section shall be furnished to the Division of Paternity and Child Support upon receiving notification under subsection (a) of this section.
V.I. Code tit. 33, § 1931 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part II - Procedure and Administration|Chapter 53 - Definitions|§ 1931. Definitions

 When used in this subtitle, unless otherwise distinctly expressed or manifestly incompatible with the intent thereof— (1) “Director” means the Director of the Bureau of Internal Revenue or any other officer, employee, or agency of the Bureau of Internal Revenue duly authorized by the Director (directly, or indirectly by one or more redelegations of authority) to perform the function mentioned or described in the context, and the term “or his delegate” when used in connection with any other official of the Virgin Islands shall be similarly construed; (2) “domestic” when applied to a corporation or partnership means created or organized in the Virgin Islands; (3) “fiduciary” means a guardian, trustee, executor, administrator, receiver, conservator, or any person acting in any fiduciary capacity for any person; (4) “fiscal year” means an accounting period of 12 months ending on the last day of any month other than December; (5) “foreign” when applied to a corporation or partnership means a corporation or partnership which is not domestic; (6) “internal revenue laws” means the provisions of this subtitle (except the provisions of chapter 7 of this title) and the provisions of the Virgin Islands income tax law, and the provisions of article 11, chapter 21, Title 32 of the Virgin Islands Code; (7) “internal revenue tax” means any tax imposed by this subtitle (except the taxes imposed by chapter 7 of this title), and the Virgin Islands income tax law, and the provisions of article 11, chapter 21, Title 32 of the Virgin Islands Code; (8) “levy” includes the power of distraint and seizure by any means; (9) “partner” includes a member in partnership; (10) “partnership” includes a syndicate, group, pool, joint venture, or other unincorporated organization through or by means of which any business, financial operation or venture is carried on, and which is not, within the meaning of this subtitle or the Virgin Islands income tax law, a trust or estate or a corporation; (11) “person” includes an individual, a trust, estate, partnership, association, company or corporation; (12) “shareholder” includes a member in an association, joint-stock company or insurance company; (13) “stock” includes shares in an association, joint-stock company, or insurance company; (14) “taxpayer” means any person subject to any internal revenue tax; and (15) “Virgin Islands income tax law” means so much of the United States Internal Revenue Code as was made applicable in the Virgin Islands by the Act of Congress entitled “An Act making appropriations for the naval service for the fiscal year ending June 30, 1922, and for other purposes”, approved July 12, 1921 (48 U.S.C. § 1397).
V.I. Code tit. 33, § 1961 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part II - Procedure and Administration|Chapter 55 - General Rules|§ 1961. Powers and duties of Director of the Bureau of Internal Revenue

 Except as otherwise expressly provided by law, the administration and enforcement of the internal revenue laws of the Virgin Islands, shall be performed by or under the supervision of the Director of the Bureau of Internal Revenue.
V.I. Code tit. 33, § 1962 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part II - Procedure and Administration|Chapter 55 - General Rules|§ 1962. Personnel

 Appointment and supervision  (a) The Director is authorized to employ such number of persons as the Director deems proper for the administration and enforcement of the internal revenue laws, and the Director shall issue all necessary directions, instructions, orders and rules applicable to such persons. Bonds of employees  (b) Whenever the Director deems it proper, he may require any such officer or employee to furnish such bond, or he may purchase such blanket or schedule bonds, as the Director deems appropriate. The premium of any such bond or bonds may, in the discretion of the Director, be paid from the appropriation for the collection of internal revenue taxes. Delinquent internal revenue officers and employees  (c) If any officer or employee of the Bureau of Internal Revenue acting in connection with the internal revenue laws fails to account for and pay over any amount of money or property collected or received by him in connection with the internal revenue laws, the Director shall issue notice and demand to such officer or employee for payment of the amount which he failed to account for and pay over, and, upon failure to pay the amount demanded within the time specified in such notice, the amount so demanded shall be deemed imposed upon such officers or employee and assessed upon the date of such notice and demand, and the provisions of chapter 27 of this title and all other provisions of law relating to the collection of assessed taxes shall be applicable in respect of such amount.
V.I. Code tit. 33, § 1963 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part II - Procedure and Administration|Chapter 55 - General Rules|§ 1963. Rules and regulations

 Authorization  (a) Except where such authority is expressly given by this subtitle or the Virgin Islands income tax law to any person other than an officer or employee of the Bureau of Internal Revenue, the Director shall prescribe all needful rules and regulations for the enforcement of this subtitle and the Virgin Islands income tax law, including all rules and regulations as may be necessary by reason of any alteration of law in relation to internal revenue. Retroactivity of regulations or rulings  (b) The Director may prescribe the extent, if any, to which any rulings or regulations relating to the internal revenue laws, shall be applied without retroactive effect. Preparation and distribution of regulations, forms, stamps and other matters  (c) The Director shall prepare and distribute all the instructions, regulations, directions, forms, blanks, stamps, and other matter pertaining to the assessment and collection of internal revenue.
V.I. Code tit. 33, § 1964 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part II - Procedure and Administration|Chapter 55 - General Rules|§ 1964. Construction of Part

 Cross references  (a) The cross references in this Part to other portions of the subtitle or to the Virgin Islands income tax law, where the word “see” is used, are made only for convenience, and shall be given no legal effect. Arrangement and classification  (b) No inference, implication, or presumption of legislative construction shall be drawn or made by reason of the location or grouping of any particular section or provision or portion of this subtitle or the Virgin Islands income tax law, nor shall any table of contents, table of cross references, or similar outline, analysis, or descriptive matter relating to the contents of this subtitle or the Virgin Islands income tax law be given any legal effect.
V.I. Code tit. 33, § 1965 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part II - Procedure and Administration|Chapter 55 - General Rules|§ 1965. Effective date of this Part

 Except as otherwise provided in any section of this Part, the provisions of this Part shall take effect on the day after the enactment of this Code.
V.I. Code tit. 33, § 1966 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part II - Procedure and Administration|Chapter 55 - General Rules|§ 1966. Application of this Part to chapter 7

 Sections 1011, 1285, 1521–1523, 1527, 1528, 1533, and 1624 of this title shall apply to the provisions of chapter 7 of this title. No other section or provision of this Part shall be construed as applying to or affecting in any manner, any provision of chapter 7, notwithstanding the language of any other provision of this Part to the contrary.