reglab/housing_qa huggingface dataset:
V.I. Code tit. 33, § 57 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part I - Normal Taxes and Surtaxes|Chapter 3 - Miscellaneous Excise Taxes; Gross Receipts Taxes; Wharfage and Docking, etc., Fees|§ 57. Marine terminal tax

 (a) As used in the section the term— (1) “Cruise ship” means a passenger vessel over 100 gross tons which is authorized to carry more than 12 passengers for hire making voyages lasting more than 24 hours, of which any part is on the high seas. The term does not include a ferry boat. (2) “Marine terminal operator” means a person engaged in St. Thomas and St. John in the business of furnishing wharfage, dock, warehouse, or other terminal facilities in connection with cruise ships and other ocean common carriers. The term includes all public and private operators and specifically includes the Virgin Islands Port Authority and the West Indian Company, Limited. (b) Every passenger transported by a cruise ship using the facilities of a marine terminal operator in the District of St. Thomas and St. John shall pay to the Virgin Islands Port Authority a marine terminal user's tax at the rate of $1 per passenger collected by the marine terminal operator and remitted to the Virgin Islands Port Authority. (c) The tax imposed by subsection (b) is not a part of the rate structure of the West Indian Company Limited, or the Virgin Islands Port Authority. (d) [Deleted].
V.I. Code tit. 33, § 70 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part I - Normal Taxes and Surtaxes|Chapter 4 - Highway User's Tax|§ 70. Statement of policy

 The purpose of the provisions of this chapter is to provide additional funding for highway construction and maintenance. The condition of the roads and highways of the Virgin Islands result from the terrain, the climate, and a paucity of funds sufficient to finance the costly development of a satisfactory road and highway system. It is the determination of the Legislature that the highway user's tax, imposed by this chapter, is a fair and equitable means of funding a positive and comprehensive program of road and highway development, construction and maintenance.
V.I. Code tit. 33, § 71 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part I - Normal Taxes and Surtaxes|Chapter 4 - Highway User's Tax|§ 71. Definitions

 As used in this section, the following terms have the following meanings: (a) “Fuel efficient vehicle”, means a vehicle that can travel more distance with a certain volume of fuel using miles per gallon (mpg) as the means of measurement. Fuel efficient vehicles are categorized as small cars with a mpg of 30, midsized vehicles with a mpg of 25 and Sport Utility Vehicles (SUV) with a mpg of 22. (b) “Highway tax holiday”, means duration of time starting from December 15 to December 31 in which individuals who purchase a fuel efficient or hybrid vehicle are exempt from the Highway Users Tax. (c) “Hybrid vehicle”, means a vehicle that uses two or more distinct power sources to move the vehicle. The term most commonly refers to hybrid electric vehicles, which combine an internal combustion engine and one or more electric motors.
V.I. Code tit. 33, § 72 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part I - Normal Taxes and Surtaxes|Chapter 4 - Highway User's Tax|§ 72. Highway user's tax

 Every person (except a non-profit organization engaged in first responder emergencies related to health or life, a person or firm who or which purchases a motor vehicle to be used as either a taxicab or a bus to be operated under a franchise granted by the Governor of the Virgin Islands or any person who has purchased a new hybrid or fuel efficient vehicle or a person who purchases a motor vehicle, that at the time of such purchase, had been licensed as a taxi cab for more than five years) or firm, before registering a motor vehicle requiring licensing (whether new, used, or licensed prior thereto as a taxicab in the Virgin Islands for the first time, shall pay a highway user's tax on the unladen weight of said vehicle at the rate of sixteen cents per pound, provided, that the minimum highway user's tax for any vehicle shall be $25.00. For purposes of determining the vehicle unladen weight as used in this section, the manufacturers' shipping weight as evidenced by an established automotive publication such as, but not restricted to, National Market Report, shall be used. Where such publication does not include the weight of a specific vehicle, a bill of lading, owner's manual or other evidence of the weight may be accepted at the discretion of the Director.
V.I. Code tit. 33, § 73 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part I - Normal Taxes and Surtaxes|Chapter 4 - Highway User's Tax|§ 73. Administration; payment of tax

 (a) The provisions of this chapter shall be administered by the Director of the Bureau of Internal Revenue. (b) Every person subject to the highway user's tax on motor vehicles requiring licensing for highway use under this chapter shall pay the Director of the Bureau of Internal Revenue the tax as computed under section 72 of this chapter. After payment of the required tax the Director shall provide the taxpayer with two copies of a certificate which shall describe the vehicle, including the manufacturer's name, the model name, the year of manufacture (model year), the number of cylinders, the type of style of the vehicle, the identification or serial number, and such other available information as may be determined by the Director to identify the vehicle. Such certificates shall certify that the required tax has been paid; Provided, however, That each person who is exempt from the payment of the tax required by this chapter and who does not have a certificate of payment of the tax, may, upon written request therefore, obtain from the Director two copies of the certificate, with the word “EXEMPT” printed or typed thereon. One copy of the certificate shall be marked “Taxpayer's Copy” and the other shall be marked “Registration Copy — U.S. Virgin islands Police Department (V.I.P.D.)”.
V.I. Code tit. 33, § 74 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part I - Normal Taxes and Surtaxes|Chapter 4 - Highway User's Tax|§ 74. Exemptions

 (a) The tax imposed by this chapter shall not apply in the case of the importation of a motor vehicle by and for the sole use of a non-profit corporation organized and operated exclusively for charitable or educational purposes, as evidenced by filing with the Office of Lieutenant Governor as a non-profit corporation, no part of the net earnings of which inures to the benefit of any private shareholder or individual, and contributions to such charitable corporations are deductible under the provisions of section 170(c) of the U.S. Internal Revenue Code covering contributions to a charitable or educational organization. The exemption provided for in this section shall not apply to more than two motor vehicles imported by and for the sole use of each eligible non-profit corporation. Upon the sale or transfer of any motor vehicle exempt from taxation under this section, the tax imposed by this chapter shall immediately become due and payable unless an exemption is otherwise provided for in this chapter. (b) Each such organization which applies for the exemption as provided in subsection (a) of this section shall certify to the Director of the Bureau of Internal Revenue that the organization qualifies as a charitable organization under section 170(c) of the Internal Revenue Code; and shall certify that such vehicles are necessary for the functioning of such organization. (c)  (1) There is established the Annual Highway User's Tax Holiday beginning each year at 12:01 am on December 15 and ending at 11:59 p.m. on December 31; (2)  (A) During the Annual Highway Users Holiday, any individual who purchases a new hybrid vehicle or any motor vehicle capable of attaining average fuel economy starting at least 30 mpg for small to midsized vehicles and 22 mpg for SUV is exempt from the Highway User's Tax imposed by this chapter. (B) Notwithstanding subparagraph (B), an individual who purchases any motor vehicle that uses diesel fuel is not exempt from the tax imposed by this chapter. (3) To be eligible for exemption under this subsection, the vehicle must be: (A) purchased during the period designated in paragraph (1); and (B) labeled by manufacturers as hybrid vehicles or must meet the minimum criteria of the fuel efficient vehicle class. (4) For purposes of this paragraph “vehicle class” means any hybrid vehicle and fuel efficient vehicle with an MPG of the following: a. Small Cars 30 mpg b. Midsized 25 mpg; or c. SUV 22 mpg.
V.I. Code tit. 33, § 75 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part I - Normal Taxes and Surtaxes|Chapter 4 - Highway User's Tax|§ 75. Container tax

 (a) Every individual and every firm, corporation and other association, except those specifically exempted, who brings a container or flat rack container into the Territory, shall be assessed a tax of $50 on those containers that measure up to 39 feet in length and $100 on those containers that measure 40 feet or more in length, except that any transshipment or in-bond containers shall not be subject to this tax. (b) Definitions — for the purposes of this section (1) Containers are defined as large standard size metal boxes into which cargo is packed for shipment configured for oceangoing ships; and (2) Flat rack containers are defined as containers with no sides or frames at the front or rear of the container. (c) The tax shall be paid to the Bureau of Internal Revenue on forms provided by the Bureau, and shall be paid prior to the release of the containers by the cargo line or its agent. (d) The provisions of this section shall be ministered by the Director of the Bureau of Internal Revenue based on regulations issued by the Bureau. (e) The taxes collected by the Bureau of Internal Revenue shall be deposited into the General Fund of the Government of the Virgin Islands.
V.I. Code tit. 33, § 80 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part I - Normal Taxes and Surtaxes|Chapter 4A - Vehicle Tire Tax|§ 80. Vehicle tire tax

 (a) Every person, business, partnership, firm, corporation or other association in the Virgin Islands that purchases motor vehicle tires shall pay a tax on each tire in the following amounts: (1) Tires 18 inches or under — $1.00 per tire; or (2) Tires over 18 inches — $2.00 per tire (b) The importer of the tire shall indicate the amount of the fee as a separate item on the statement or charges given to the person, business, partnership, firm, corporation or other association. The importer shall be responsible for making the reports and payments at such intervals as the Director of the Bureau of Internal Revenue requires. (c) Sections 45 (penalty for failure to file report or pay tax; arbitrary assessment by Director; waiver of penalties), 48 (Taxpayers' records) and 53(a) (Penalties) of chapter 3 of this title apply to the regulation of vehicle tire taxes and taxpayers under this chapter. (d) The Director of the Bureau of Internal Revenue shall cover the amounts collected under this section into the General Fund of the Treasury of the Virgin Islands.
V.I. Code tit. 33, § 91 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part I - Normal Taxes and Surtaxes|Chapter 5 - Fuel Taxes|§ 91. Imposition of tax

 (a) A tax of fourteen cents is imposed on each gallon of gasoline, fossil fuel and diesel fuel (hereinafter referred to as “fuel”) manufactured, sold, consumed, imported or otherwise disposed of in the Virgin Islands. (b) The tax levied by subsection (a) of this section shall be levied only once on each gallon of gasoline.
V.I. Code tit. 33, § 92 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part I - Normal Taxes and Surtaxes|Chapter 5 - Fuel Taxes|§ 92. Nature of tax

 The tax provided in section 91 of this chapter is an internal revenue tax and shall be uniform and general, both on the article produced elsewhere and brought into the Virgin Islands as well as on the article manufactured or produced in the Virgin Islands.
V.I. Code tit. 33, § 93 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part I - Normal Taxes and Surtaxes|Chapter 5 - Fuel Taxes|§ 93. Exemption from fuel tax

 (a) No tax shall be levied under this chapter on sales of fuel made: (1) to the Government of the Virgin Islands; (2) to purchasers of fuel to be used for fueling of aircraft, motorboats, yachts or any other motor vehicle not operating or intended for operation upon the public highway; and (3) to purchasers of fuel to be used for industrial or other purposes not connected with the fueling of motor vehicles. (b) Where a sale is made to the Government of the Virgin Islands, evidence of such sale shall be forwarded by the seller to the manufacturer or importer to be used for the purpose of obtaining exemption from the payment of fuel tax at the time of filing the monthly report. Where a sale is made to the purchaser: (1) for use in the fueling of aircraft, motorboats, yachts or any other motor vehicle not operated or intended to be operated on the public highway; or (2) for industrial or other purposes not connected with the fueling of motor vehicles; such purchaser shall execute and deliver to the seller a tax exemption certificate which shall be forwarded by the seller to the manufacturer or importer to be used for the purpose of obtaining exemption from the payment of the fuel tax at the time of filing the monthly report.
V.I. Code tit. 33, § 94 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part I - Normal Taxes and Surtaxes|Chapter 5 - Fuel Taxes|§ 94. Persons required to file returns on fuel taxes

 Each manufacturer, importer and importer-dealer of fuel, crude oil, end products derived from oil, or any other hydrocarbon mixture in the Virgin Islands shall file with the Director, under such regulations as the Director shall prescribe, a return of his fuel taxes made under penalty of perjury, showing the number of gallons of fuel imported or manufactured, and sold by him or consumed by him during the preceding month, and the number of gallons sold to the Government of the Virgin Islands and to other purchasers for uses declared to be exempt from tax under section 93 hereof. The reports and payments of each calendar month shall be due within thirty (30) days after the end of each month.
V.I. Code tit. 33, § 95 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part I - Normal Taxes and Surtaxes|Chapter 5 - Fuel Taxes|§ 95. Failure to pay or attempt to evade the payment of taxes

 Whoever is liable for the payment of the tax imposed by this chapter and fails to pay the same, or evades or attempts to evade the payment of such tax, shall be fined 5 percent of the amount due, and in the case of natural persons, may, in addition, be imprisoned not more than one year.
V.I. Code tit. 33, § 96 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part I - Normal Taxes and Surtaxes|Chapter 5 - Fuel Taxes|§ 96. Gasoline conservation tax

 (a) In addition to any other tax required to be paid by this chapter, whoever manufactures, produces or imports after March 15, 1980, gasoline (as that term is defined in the Presidential Proclamation hereinafter cited) for consumption in the Virgin Islands shall pay to the Government of the United States Virgin Islands a tax equal to the number of barrels of such gasoline manufactured, produced, or imported in any month times the value of the gasoline entitlement for such month as determined by the United States Department of Energy pursuant to Presidential Proclamation No. 4744, signed April 2, 1980, or any subsequent amendments thereto; Provided, however, That this tax shall not apply until April 1, 1980, if the amount levied hereunder is not credited against any amount owed the Federal Government pursuant to such Proclamation. (b) The tax required by subsection (a) of this section shall be paid to the Bureau of Internal Revenue on or before the last day of the second month following the month of manufacture, production, or importation. (c) Notwithstanding any other provision of law to the contrary, no exemption from taxation heretofore enacted shall be applicable to the tax imposed by this section.
V.I. Code tit. 33, § 98 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part I - Normal Taxes and Surtaxes|Chapter 5 - Fuel Taxes|§ 98. Penalties

 Whoever fails to pay the tax as required in section 97 shall be subject to the penalties imposed under section 95 of this chapter.
V.I. Code tit. 33, § 121 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part I - Normal Taxes and Surtaxes|Chapter 7 - Stamp Taxes|§ 121. Imposition of tax

 (a) A stamp tax at the rate of two percent (2%) for property valued up to $350,000, two and one-half percent (2 ½%) for property valued from $350,001 to $1,000,000, three percent (3%) for property valued from $1,000,001 to $5,000,000, and three and one-half percent (3 ½%) for property valued over $5,000,001 is imposed on the transfer of title to— (1) Real property by instrument of conveyance; (2) Personal property by bill of sale. No real property may be valued at less than the assessed value by the Tax Assessor. (b) A stamp tax at the rate of $25 is imposed on each certified copy of an order, judgment, decree or other document issued by the District or Superior Court of the Virgin Islands.
V.I. Code tit. 33, § 122 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part I - Normal Taxes and Surtaxes|Chapter 7 - Stamp Taxes|§ 122. Determination of value for stamp tax purposes; appeals

 In any case where the Commissioner of Finance finds that the value for stamp tax purposes declared by the parties differs from the actual price paid or is substantially inconsistent with current values at the time of the transfer of title, of similar properties, or where the value of the property is not recited in the context of the instrument or an endorsement thereon, the said Commissioner shall determine such value for stamp tax purposes; and the stamp tax shall be paid on the basis of the same. Any person aggrieved by a determination by the Commissioner pursuant to this subsection may take an appeal therefrom to the Superior Court within thirty (30) days from the date of receipt of notice of the determination by the Commissioner.
V.I. Code tit. 33, § 123 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part I - Normal Taxes and Surtaxes|Chapter 7 - Stamp Taxes|§ 123. Stamps, denominations, and forms

 Stamps are to be issued by the Commissioner of Finance, who shall determine the denominations, forms and typography of the stamps.
V.I. Code tit. 33, § 124 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part I - Normal Taxes and Surtaxes|Chapter 7 - Stamp Taxes|§ 124. Sale and cancellation of stamps

 The sale of stamps shall be made by the Recorder of Deeds or the Clerk of the District Court. Stamps shall be affixed to the document and canceled by the Recorder of Deeds or Clerk of the District Court.
V.I. Code tit. 33, § 125 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part I - Normal Taxes and Surtaxes|Chapter 7 - Stamp Taxes|§ 125. Refund of stamp tax

 The Commissioner of Finance may refund the value of stamps insofar as regards signed documents, if it can be ascertained that they have been rendered useless, owing to the circumstances of the case. The Commissioner of Finance shall prescribe regulations concerning the refund of unused or useless stamps.
V.I. Code tit. 33, § 126 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part I - Normal Taxes and Surtaxes|Chapter 7 - Stamp Taxes|§ 126. Documents drawn up in the Virgin Islands

 Documents drawn up or executed in the Virgin Islands shall be stamped within thirty (30) days from the date of the document.
V.I. Code tit. 33, § 127 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part I - Normal Taxes and Surtaxes|Chapter 7 - Stamp Taxes|§ 127. Documents executed outside the Virgin Islands

 Documents executed or drawn up outside the Virgin Islands shall be stamped within thirty (30) days from the date of arrival within the Virgin Islands. Such arrival date shall be endorsed on the document by the deponent who shall verify the date by affidavit.
V.I. Code tit. 33, § 128 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part I - Normal Taxes and Surtaxes|Chapter 7 - Stamp Taxes|§ 128. Exemptions

 (a) The tax imposed by this chapter shall not apply to a transfer of title— (1) from or to the United States or the Virgin Islands of the United States, or any instrumentality thereof; (2) solely in order to provide or release security for a debt or obligation; (3) which confirms or corrects a deed previously recorded; (4) involving the sale of property for delinquent taxes; (5) involving partition of real property; (6) involving deeds given pursuant to mergers, dissolution or consolidations of corporations or transfers by or to subsidiary corporations and a parent corporation for no consideration other than cancellation, surrender or exchange of the parent's or the subsidiary's stocks. (7) to a nonprofit organization organized under title 13 Virgin Islands Code, chapter 3 which has submitted a certificate of good standing issued by the Lieutenant Governor. (8) With respect to all deeds between husband and wife, parents and children, step-parents and step-children, legal guardians and wards, brothers and sisters, grandparents and grandchildren, great grandparents and great grandchildren, uncles and nieces and nephews, aunts and nieces and nephews, and between cousins up to and including the second degree. (9) By deed of conveyance to the trustee or trustees of a trust; provided, however, that the beneficiaries of the trust are, with respect to the grantor or grantors, persons in a relationship described in subparagraph (8) of this subsection. (10) By deed of conveyance by a trustee or trustees of a trust; provided, however, that the grantee or grantees are, either the original grantor or grantors or, with respect to the original grantor or grantors of the property to the trust, persons in a relationship described in subparagraph (8) of this subsection. (b) All individuals, organizations or entities claiming an exemption from stamp taxes pursuant to subsection (a) of this section shall submit an affidavit setting forth with particularity the facts or legal basis in support thereof.