reglab/housing_qa huggingface dataset:
V.I. Code tit. 33, § 1103 (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|§ 1103. Overpayment of installment

 In the case of a tax payable in installments, if the taxpayer has paid as an installment of the tax more than the amount determined to be the correct amount of such installment, the overpayment shall be credited against the unpaid installments, if any. If the amount already paid, whether or not on the basis of installments, exceeds the amount determined to be the correct amount of the tax, the overpayment shall be credited or refunded as provided in section 1102 of this title.
V.I. Code tit. 33, § 1104 (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|§ 1104. Abatements

 General rule  (a) The Director is authorized to abate the unpaid portion of the assessment of any tax or any liability in respect thereof, which— (1) is excessive in amount; (2) is assessed after the expiration of the period of limitation properly applicable thereto; or (3) is erroneously or illegally assessed. No claim for abatement of income tax  (b) No claim for abatement shall be filed by a taxpayer in respect of an assessment of any tax imposed by the Virgin Islands income tax law. Small tax balances  (c) The Director is authorized to abate the unpaid portion of the assessment of any tax, or any liability in respect thereof, if the Director determines under uniform rules prescribed by the Director that the administration and collection costs involved would not warrant collection of the amount due.
V.I. Code tit. 33, § 1105 (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|§ 1105. Prohibition of administrative review of decisions

 In the absence of fraud or mistake in mathematical calculation, the findings of fact in and the decision of the Director upon the merits of any claim presented under or authorized by the internal revenue laws and the allowance or nonallowance by the Director of interest on any credit or refund under the internal revenue laws shall not, except as provided in subchapters III and IV of chapter 47 (relating to judicial review), be subject to review by any other administrative or accounting officer, employee, or agent of the government of the United States Virgin Islands.
V.I. Code tit. 33, § 1106 (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|§ 1106. Date of allowance of refund or credit

 The date on which the Director first authorizes the scheduling of an overassessment in respect of any internal revenue tax shall be considered as the date of allowance of refund or credit in respect of such tax.
V.I. Code tit. 33, § 1132 (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 II - Rules of Special Application|§ 1132. Income tax withheld

 In the case of an overpayment of tax imposed by chapter 3 of the Virgin Islands income tax law, refund or credit shall be made to the withholding agent only to the extent that the amount of such overpayment was not deducted and withheld by the withholding agent.
V.I. Code tit. 33, § 1162 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part II - Procedure and Administration|Chapter 31 - Limitations|Subchapter I - Limitations on Assessment and Collection|§ 1162. Collection after assessment

 Length of period  (a) Where the assessment of any internal revenue tax imposed by this subtitle or the Virgin Islands income tax law has been made within the period of limitation properly applicable thereto, such tax may be collected by levy or by a proceeding in court, but only if the levy is made or the proceeding begun— (1) within 10 years after the assessment of the tax, or (2) prior to the expiration of any period for collection agreed upon in writing by the Director and the taxpayer before the expiration of such 10-year period (or, if there is a release of levy under section 1063 of this title after such 10-year period, then before such release). The period so agreed upon may be extended by subsequent agreements in writing made before the expiration of the period previously agreed upon. Date when levy is considered made  (b) The date on which a levy on property or rights to property is made shall be the date on which the notice of seizure provided in section 1055(a) of this title is given.
V.I. Code tit. 33, § 1163 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part II - Procedure and Administration|Chapter 31 - Limitations|Subchapter I - Limitations on Assessment and Collection|§ 1163. Suspension of running of period of limitation

 Issuance of statutory notice of deficiency  (a)  (1) General rule. The running of the period of limitations provided in section 1161 or 1162 of this subtitle on the making of assessments or the collection by levy or a proceeding in court, shall be suspended for the period during which the Director is prohibited from making the assessment or from collecting by levy or a proceeding in court with respect to any Internal Revenue Tax imposed by this subtitle or the Virgin Islands income tax law and in any event, if a proceeding in respect of the tax liability is placed on the docket of the municipal or district court until the decision of the district court becomes final and for 60 days thereafter. (2) Corporation joining in consolidated income tax return. If a notice under section 942(a) of this title in respect of a deficiency in tax imposed by the Virgin Islands income tax law for any taxable year is mailed to a corporation, the suspension of the running of the period of limitations provided in paragraph (1) of this subsection shall apply in the case of corporations with which such corporation made a consolidated income tax return for such taxable year. Assets of taxpayer in control or custody of court  (b) The period of limitations on collection after assessment prescribed in section 1162 of this title shall be suspended for the period the assets of the taxpayer (other than the estate of a decedent or of an incompetent) are in the control or custody of the court in any proceeding before any court of the Virgin Islands or of the United States or of any State, and for 6 months thereafter. Location of property outside the Virgin Islands or removal of property from the Virgin Islands  (c) In case collection is hindered or delayed because property of the taxpayer is situated or held outside the Virgin Islands or is removed from the Virgin Islands, the period of limitations on collection after assessment prescribed in section 1162 of this title shall be suspended for the period collection is so hindered or delayed. The total suspension of time under this subsection shall not in the aggregate exceed 6 years.
V.I. Code tit. 33, § 1182 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part II - Procedure and Administration|Chapter 31 - Limitations|Subchapter II - Limitations on Credit or Refund|§ 1182. Limitations in case of petition to district court

 Effect of petition to district court  (a) If the Director has mailed to the taxpayer a notice of deficiency under section 942(a) of this title (relating to deficiencies of income taxes) and if the taxpayer files a petition with the district court within the time prescribed in section 943(a) of this title, no credit or refund of income tax for the same taxable year, in respect of which the Director has determined the deficiency shall be allowed or made and no action by the taxpayer for the recovery of any part of the tax shall be instituted in any court except— (1) as to overpayment determined by a decision of the district court which has become final; (2) as to any amount collected in excess of an amount computed in accordance with the decision of the district court which has become final; and (3) as to any amount collected after the period of limitation upon the making of levy or beginning a proceeding in court for collection has expired; but in any such claim for credit or refund or in any such action for refund the decision of the district court which has become final, as to whether such period has expired before the notice of deficiency was mailed, shall be conclusive. Overpayment determined by district court  (b) Jurisdiction to determine.  (1) If the district court finds that there is no deficiency and further finds that the taxpayer has made an overpayment of income tax for the same taxable year, in respect of which the Director determined the deficiency, or finds that there is a deficiency but that the taxpayer has made an overpayment of such tax, the district court shall have jurisdiction to determine the amount of such overpayment, and such amount shall, when the decision of the district court has become final, be credited or refunded to the taxpayer. (2) Limit on amount of credit or refund. No such credit or refund shall be allowed or made of any portion of the tax unless the district court determines as part of its decision that such portion was paid— (A) after the mailing of the notice of deficiency, or (B) within the period which would be applicable under section 1181 (b)(2), (c), or (d) of this title, if on the date of the mailing of the notice of deficiency a claim had been filed (whether or not filed) stating the ground upon which the district court finds that there is an overpayment.
V.I. Code tit. 33, § 1183 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part II - Procedure and Administration|Chapter 31 - Limitations|Subchapter II - Limitations on Credit or Refund|§ 1183. Time return deemed filed and tax considered paid

 For purposes of section 1181 of this title, any return filed before the last day prescribed for the filing thereof shall be considered as filed on such last day. For purposes of section 1181(b)(2) and (c) and section 1182 of this title, payment of any portion of the tax made before the last day prescribed for the payment of the tax shall be considered made on such last day. For purposes of this section, the last day prescribed for filing the return or paying the tax shall be determined without regard to any extension of time granted the taxpayer and without regard to any election to pay the tax in installments.
V.I. Code tit. 33, § 1184 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part II - Procedure and Administration|Chapter 31 - Limitations|Subchapter II - Limitations on Credit or Refund|§ 1184. Erroneous refunds and void credits

 Credits or refunds after period of limitation  (a) A refund of any portion of an internal revenue tax shall be considered erroneous and a credit of any such portion shall be considered void— (1) Expiration of period for filing claim. If made after the expiration of the period of limitation for filing claim therefor, unless within such period claim was filed; or (2) Disallowance of claim and expiration of period for filing action. In the case of a claim filed within the proper time and disallowed by the Director, if the credit or refund was made after the expiration of the period of limitation for filing an action unless within such period an action was begun by the taxpayer. Credit after period of limitation  (b) Any credit against a liability in respect of any taxable year shall be void if any payment in respect of such liability would be considered an overpayment under section 1101(a) of this title.
V.I. Code tit. 33, § 1201 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part II - Procedure and Administration|Chapter 31 - Limitations|Subchapter III - Periods of Limitation in Judicial Proceedings|§ 1201. Periods of limitation on criminal prosecutions

 No person shall be prosecuted, tried, or punished for any of the various offenses arising under the internal revenue laws unless the action is commenced within 3 years next after the commission of the offense, except that the period of limitation shall be 6 years— (1) for offenses involving the defrauding or attempting to defraud the Virgin Islands or any agency thereof, whether by conspiracy or not, and in any manner; (2) for the offense of willfully attempting in any manner to evade or defeat any tax or the payment thereof; (3) for the offense of willfully aiding or assisting in, or procuring, counseling, or advising, the preparation or presentation under, or in connection with any matter arising under, the internal revenue laws, of a false or fraudulent return, affidavit, claim, or document (whether or not such falsity or fraud is with the knowledge or consent of the person authorized or required to present such return, affidavit, claim, or document); (4) for the offense of willfully failing to pay any tax, or make any return (other than a return required under authority of subchapter III of chapter 21 of this title) at the time or times required by law or regulations; (5) for offenses described in sections 1525(1) and 1526 of this title (relating to false statements and fraudulent documents); (6) for the offense described in section 1531(a) of this title (relating to intimidation of officers and employees of the Virgin Islands); (7) for offenses described in section 1533 of this title committed by officers and employees of the Virgin Islands; and (8) for offenses arising under section 1522 of this title. The time during which the person committing any of the various offenses arising under the internal revenue laws is outside the Virgin Islands or is a fugitive from justice, shall not be taken as any part of the time limited by law for the commencement of such proceedings. For the purpose of determining the periods of limitation on criminal prosecutions, the rules of section 1183 of this title shall apply.
V.I. Code tit. 33, § 1202 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part II - Procedure and Administration|Chapter 31 - Limitations|Subchapter III - Periods of Limitation in Judicial Proceedings|§ 1202. Periods of limitations on actions

 Actions by taxpayers for refund  (a)  (1) General rule. No action or proceeding under section 1692(a) of this title for the recovery of any internal revenue tax, penalty, or other sum, shall be begun before the expiration of 6 months from the date of filing the claim required under such section unless the Director renders a decision thereon within that time, nor after the expiration of 2 years from the date of mailing by registered mail by the Director to the taxpayer of a notice of the disallowance of the part of the claim to which the suit or proceeding relates. (2) Extension of time. The 2-year period prescribed in paragraph (1) shall be extended for such period as may be agreed upon in writing between the taxpayer and the Director. (3) Waiver of notice of disallowance. If any person files a written waiver of the requirement that he be mailed a notice of disallowance, the 2-year period prescribed in paragraph (1) shall begin on the date such waiver is filed. (4) Reconsideration after mailing of notice. Any consideration, reconsideration, or action by the Director with respect to such claim following the mailing of a notice by registered mail of disallowance shall not operate to extend the period within which suit may be begun. Suits by the Virgin Islands for recovery of erroneous refunds  (b) Recovery of an erroneous refund by suit under section 1664 of this title shall be allowed only if such suit is begun within 2 years after the making of such refund, except that such suit may be brought at any time within 5 years from the making of the refund if it appears that any part of the refund was induced by fraud or misrepresentation of a material fact.
V.I. Code tit. 33, § 1232 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part II - Procedure and Administration|Chapter 33 - Interest|Subchapter I - Interest on Underpayments|§ 1232. Interest on erroneous refund recoverable by an action

 Any portion of an internal revenue tax (or any interest, assessable penalty, additional amount, or addition to tax) which has been erroneously refunded, and which is recoverable by suit pursuant to section 1664 of this title, shall bear interest at the rate of 6 percent per annum from the date of the payment of the refund.
V.I. Code tit. 33, § 1251 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part II - Procedure and Administration|Chapter 33 - Interest|Subchapter II - Interest on Overpayments|§ 1251. Interest on overpayments

 Rate  (a) Interest shall be allowed and paid upon any overpayment in respect of any internal revenue tax at the rate of 12 percent per annum. Period  (b) Such interest shall be allowed and paid as follows— (1) Credits. In the case of a credit, from the date of the overpayment to the due date of the amount against which the credit is taken, but if the amount against which the credit is taken is an additional assessment, then to the date of the assessment of that amount. (2) Refunds. In the case of a refund, from the date of the overpayment to a date (to be determined by the Director) preceding the date of the refund check by not more than 30 days, whether or not such refund check is accepted by the taxpayer after tender of such check to the taxpayer. The acceptance of such check shall be without prejudice to any right of the taxpayer to claim any additional overpayment and interest thereon. (3) No interest shall be allowed or paid upon any overpayment claimed as a credit under the provisions of section 42d, Title 33, Virgin Islands Code, for excise taxes paid on articles, goods, merchandise, and commodities exported from the Virgin Islands. Additional assessment defined  (c) As used in this section, the term “additional assessment” means a further assessment for a tax of the same character previously paid in part, and includes the assessment of a deficiency (as defined in section 941 of this title). Advance payment of tax  (d) The provisions of section 1183 of this title applicable in determining the date of payment of tax for purposes of determining the period of limitation on credit or refund, shall be applicable in determining the date of payment for purposes of subsection (a) of this section. Income tax refund within 45 days of due date of tax  (e) If any overpayment of tax imposed by the Virgin Islands income tax law is refunded within 45 days after the last date prescribed for filing the return of such tax (determined without regard to any extension of time for filing the return), no interest shall be allowed under subsection (b) of this title on such overpayment. Refund of income tax caused by carryback  (f) For purposes of subsection (a) of this section, if any overpayment of tax imposed by the Virgin Islands income tax law results from a carryback of a net operating loss, such overpayment shall be deemed not to have been made prior to the close of the taxable year in which such net operating loss arises.
V.I. Code tit. 33, § 1281 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part II - Procedure and Administration|Chapter 35 - Additions to the Tax, Additional Amounts, and Assessable Penalties|Subchapter I - Additions to the Tax and Additional Amounts|§ 1281. Failure to file tax return

 Addition to the tax  (a) In case of failure to file any return required under authority of chapter 21 of this title (other than subchapter III thereof), of chapter 1 of this title (relating to inheritance taxes), of chapter 3 of this title (relating to certain excise taxes and gross receipts tax), or of chapter 5 of this title (relating to gasoline taxes), on the date prescribed therefor (determined with regard to any extension of time for filing), unless it is shown that such failure is due to reasonable cause and not due to willful neglect, there shall be added to the amount required to be shown as tax on such return 5 percent of the amount of such tax if the failure is for not more than 1 month, with an additional 5 percent for each additional month or fraction thereof during which such failure continues, not exceeding 25 percent in the aggregate. Penalty imposed on net amount due  (b) For purposes of subsection (a) of this section the amount of tax required to be shown on the return shall be reduced by the amount of any part of the tax which is paid on or before the date prescribed for payment of the tax and by the amount of any credit against the tax which may be claimed upon the return.
V.I. Code tit. 33, § 1282 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part II - Procedure and Administration|Chapter 35 - Additions to the Tax, Additional Amounts, and Assessable Penalties|Subchapter I - Additions to the Tax and Additional Amounts|§ 1282. Failure to file certain information returns

 In case of each failure to file a statement of a payment to another person, required under authority of section 741 of this title (relating to information at source), section 742 of this title (relating to payments of corporate dividends), section 744 of this title (relating to patronage dividends), or section 745 of this title (relating to returns of brokers), unless it is shown that such failure is due to reasonable cause and not to willful neglect, there shall be paid by the person failing to file the statement, upon notice and demand by the Director and in the same manner as tax, $1 for each such statement not filed, but the total amount imposed on the delinquent person for all such failures during any calendar year shall not exceed $1,000.