reglab/housing_qa huggingface dataset:
V.I. Code tit. 33, § 129 (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|§ 129. Penalties

 (a) Notwithstanding any other provision of law, any document not stamped within the proper time shall be subject to a penalty of double the stamp tax due; Provided, however, That the maximum penalty shall be the sum of one hundred dollars ($100.00) in addition to the imposition of the proper stamp tax. (b) The Commissioner of Finance may mitigate or entirely remit fines prescribed by this section — (1) when the infringement, on account of particular circumstances, is deemed to be excusable or cannot be imputed to the party concerned; (2) when the infringement is on account of poverty; and (3) when the document because of the insolvency of the debtor has become worthless.
V.I. Code tit. 33, § 130 (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|§ 130. Disposition of stamp taxes

 Seventy percent (70%) of the proceeds of the stamp tax shall accrue to the General Fund of the Treasury of the Government of the Virgin Islands, thirty percent (30%) shall accrue to the account of the Virgin Islands Housing Finance Authority, under title 21 of this Code.
V.I. Code tit. 33, § 131 (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|§ 131. Regulations

 The Commissioner of Finance shall prescribe such rules and regulations, not inconsistent with law, as he deems necessary for the purpose of effectuating the provisions of this chapter.
V.I. Code tit. 33, § 501 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part I - Normal Taxes and Surtaxes|Chapter 9 - Production Taxes|§ 501. Levy of production taxes

 There shall be levied production taxes, as hereinafter provided, which shall be paid by the manufacturer and shall accrue to the General Fund of the Treasury of the Government of the United States Virgin Islands.
V.I. Code tit. 33, § 502 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part I - Normal Taxes and Surtaxes|Chapter 9 - Production Taxes|§ 502. Woolen yard goods; tax rate

 (a) There shall be imposed upon woolen yard goods manufactured or processed in the Virgin Islands, when sold, or removed for sale, consumption or use, a tax at the rate of 65 cents a yard except as provided in section 504 of this title. (b) The term “woolen yard goods” as used herein, shall be interpreted to mean goods of which the original material is partly or entirely wool and yards which are, in ordinary business practices, sold by the yard.
V.I. Code tit. 33, § 503 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part I - Normal Taxes and Surtaxes|Chapter 9 - Production Taxes|§ 503. Delays and exemptions

 No delay in the imposition of, and no exemption from, nor rebate of the payment of the tax imposed by this chapter shall be granted to any manufacturer except as provided in section 504 of this title.
V.I. Code tit. 33, § 505 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part I - Normal Taxes and Surtaxes|Chapter 9 - Production Taxes|§ 505. Temporary permits

 The Governor shall have the authority to grant an application on temporary basis during such period as may be necessary to conduct and make determinations in accordance with investigations pursuant to section 504 of this title, or to make final disposition of application.
V.I. Code tit. 33, § 506 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part I - Normal Taxes and Surtaxes|Chapter 9 - Production Taxes|§ 506. Rules and regulations

 The Governor shall have authority to issue such rules and regulations and requirements, including specifically, but not exclusively, the prescribing of forms and requirements of reports, as he may deem necessary or appropriate to implement the purposes of this chapter.
V.I. Code tit. 33, § 507 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part I - Normal Taxes and Surtaxes|Chapter 9 - Production Taxes|§ 507. Payment of tax

 It shall be obligatory that the tax imposed by this chapter shall be paid before woolen yard goods are removed from the Virgin Islands, either by the manufacturer, an immediate or secondary purchaser from the manufacturer, or a contract or common carrier. The Governor may prescribe regulations, including the issuance of stamps or other evidence that the tax has been paid, for implementing this section.
V.I. Code tit. 33, § 508 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part I - Normal Taxes and Surtaxes|Chapter 9 - Production Taxes|§ 508. Finality of rulings; stays

 Any decision or determination made by the Governor under the provisions of this chapter as to questions of fact shall be deemed final in any proceedings in any court except upon a conclusive showing that such decision or determination was arbitrary or fraudulent. The commencement of any proceedings in any court shall not operate as a stay of the collection of any tax imposed by this chapter, or of compliance with any provisions of the same or any rules, regulations or orders issued thereunder.
V.I. Code tit. 33, § 525 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part I - Normal Taxes and Surtaxes|Chapter 12 - Customs Duties|§ 525. Rate of duty on articles shipped from within the U.S. Customs Zone

 The amount of customs duty to be paid on any article of foreign origin imported into the Virgin Islands which article has been shipped from within the United States Customs Zone shall be that amount which when added to the duty paid to the United States on said article equals six percent of the value of the article when imported into the Virgin Islands. For the purpose of the preceding sentence, the amount of the duty paid in the United States shall be construed to be the greater of the following: (1) The amount of duty actually paid on said articles to the United States as shown on a receipt from the U.S. Customs Service or by other documentation acceptable to the U.S. Customs Service officials in the Virgin Islands. (2) The amount of duty that would be payable on said article to the United States based on the rates of duty on such articles shown in the tariff schedules of the United States, as amended (12 U.S.C. § 1202), and the value of such article when imported into the United States. In the case of (2) above, documentation acceptable to the U.S. Customs Service officials in the Virgin Islands showing that the item has been shipped from within the United States Customs Zone shall be required of the importer. Should the amount of duty paid to the United States on an article as computed under (1) or (2) above be six percent or greater of the value of the article when imported into the Virgin Islands, then such article shall enter the Virgin Islands free of duty. For the purposes of this section, an article is not shipped from within the United States Customs Zone if it is shipped from a duty-free warehouse located in the United States, if it is transshipped through the United States without incurring a customs duty in the United States, or if it is shipped in any other manner which avoids the payment of a customs duty in the United States.
V.I. Code tit. 33, § 526 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part I - Normal Taxes and Surtaxes|Chapter 12 - Customs Duties|§ 526. Exemption from duty on items purchased by government

 Items brought into the Virgin Islands by or for the use of the Government of the Virgin Islands shall be free of custom duties; Provided That items brought in by, or for sale to, a contractor with the Government, for use in a project to be constructed for and/or sold to the Government, shall not be free of duty or exempt from duty unless the contract between the Government and the contractor so provides and unless the said contract has been approved by the Governor and the Legislature.
V.I. Code tit. 33, § 527 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part I - Normal Taxes and Surtaxes|Chapter 12 - Customs Duties|§ 527. Exemption from duty on items imported for production of affordable housing

 Providers of affordable housing pursuant to an approved Affordable Housing Development Agreement entered into with the Government of the United States Virgin Islands under the United States Virgin Islands Affordable Housing Program and vendors of construction supplies and material for use in affordable housing projects, and local suppliers of that portion of supplies and materials, provided exclusively to contractors and subcontractors to be used on affordable housing projects pursuant to the Virgin Islands Housing Program, shall be exempt from the payment of all customs duties in excess of a 1% handling charge on all materials, goods, equipment, articles, and commodities imported into the United States Virgin Islands to be used exclusively in the production of affordable housing as provided in Title 29, section 713e of this code.
V.I. Code tit. 33, § 528 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part I - Normal Taxes and Surtaxes|Chapter 12 - Customs Duties|§ 528. Exemption from duty on items imported and sold by the Armed Forces Exchange Service

 Notwithstanding any other provisions of law to the contrary, no customs duty shall be collected on the goods, merchandise, and commodities imported by the Army and Air Force Exchange Service to be sold to authorized users of the post exchange.
V.I. Code tit. 33, § 530 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part I - Normal Taxes and Surtaxes|Chapter 12 - Customs Duties|§ 530. Exemption in certain cases

 (a) The following articles may be imported into the Virgin Islands for use and consumption in the Virgin islands free of the payment of customs duties: (1) computers and computerware including, hard drives, keyboards, control/adapter units and batteries, portable computer hard drives; (2) electronic tablet computers; (3) portable music players; (4) cell phones; (5) cell phone and tablet accessories; (6) headphones; (7) acoustical speakers; (8) cameras (including digital and photographic); and (9) removable memory cards, electronic flash memory data storage devices and/or universal serial bus (USB) flash memory drives, used for storing digital information in devices which include, but are not limited to, digital cameras, mobile phones, laptop computers, mp3 players and video game consoles. (b) Whenever permitted by federal law, gasoline, diesel and fossil fuel are permitted to be imported into the Virgin Islands free of custom duties provided they are used or consumed in the Virgin Islands.
V.I. Code tit. 33, § 531 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part I - Normal Taxes and Surtaxes|Chapter 12 - Customs Duties|§ 531. Extensions

 The six-month period provided in section 530 may be extended, upon application, for no more than one additional period of six months.
V.I. Code tit. 33, § 532 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part I - Normal Taxes and Surtaxes|Chapter 12 - Customs Duties|§ 532. Sales and transfers

 Upon the sale or transfer of any article described in section 530 or upon the first use of such article for a purpose other than that described in section 530 or upon the expiration of the six-month period described in section 530 or the extension thereof, customs duties at the lawful rate at the time of importation shall immediately become due and payable.
V.I. Code tit. 33, § 533 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part I - Normal Taxes and Surtaxes|Chapter 12 - Customs Duties|§ 533. Exemption from duty

 Notwithstanding any other provision of law to the contrary and pursuant to the authority granted by Public Law 95–134, no customs duty shall be collected on the following goods, merchandise or commodities: (a) Spirits. Spirits includes: Cruzan Rum and Tafia, Irish and Scotch whiskies, Whiskies other than Irish and Scotch Whiskies including Bourbon and Rye, Liqueurs and Cordials, Vodka, Tequila, Vermouth and other wine fresh grape flavored with plants or aromatic substances, Acquavit, Bitters, Brandy and Cognac, Gin and Geneve, Krischwasser and Ratafia, and similar items. (b) Perfumes & Toilet Waters & Bath Salts. Perfumes & toilet waters & bath salts includes: essential oils; mixtures of odiferous substances; perfumes and toilet waters; beauty or make-up preparations and preparations for the care of the skin (other than medicaments) including, for example, sunscreen or sun tan preparations and powders rouge, perfumed bath salts and other bath preparations; aftershave preparations. (c) Sweaters, shawls, scarves & ties (d) Hand-woven tapestries, hand-woven fabrics and handmade carpets.
V.I. Code tit. 33, § 541 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part I - Normal Taxes and Surtaxes|Chapter 13 - Tax and Withholding on Virgin Islands Source Income|§ 541. Rate of tax

 Except where exempted or reduced, the rate of tax imposed pursuant to sections 871(a)(1), 881 and 884 of the federal Internal Revenue Code, as amended (as it applies in the Virgin Islands), upon non-resident alien individuals and foreign corporations is ten percent (10%).
V.I. Code tit. 33, § 542 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part I - Normal Taxes and Surtaxes|Chapter 13 - Tax and Withholding on Virgin Islands Source Income|§ 542. Withholding on Virgin Islands Source Income

 Except where exempted or reduced, the rate of withholding of tax imposed by sections 1441 and 1442 of the federal Internal Revenue Code, as amended (as it applies in the Virgin Islands) is ten percent (10%).
V.I. Code tit. 33, § 543 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part I - Normal Taxes and Surtaxes|Chapter 13 - Tax and Withholding on Virgin Islands Source Income|§ 543. Exemption for mortgage interest

 Interest payments received from sources within the Virgin Islands for loans secured by a mortgage of real estate located in the Virgin Islands shall be exempt from the tax described in section 541 and the withholding described in section 542 of this chapter.
V.I. Code tit. 33, § 581 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part I - Normal Taxes and Surtaxes|Chapter 16 - Income Tax Surcharge|§ 581. Income tax surcharge on corporations

 (a) There is hereby imposed on all corporations that have a liability to pay Virgin Islands income tax a surcharge of ten percent (10%) of each such corporation's total income tax liability, defined as “Total Tax Liability.” As necessary, the Director shall issue press releases or other notices indicating which line or lines of Forms 1120, 1120F and 1120-A, and such other forms as may be prescribed by the Internal Revenue for paying corporate income tax liability, should be used to determine total tax liability. This provision shall be effective for taxable years beginning after December 31, 1986. (b) If any corporation is a beneficiary of any income tax reduction benefit under the laws of the Virgin Islands, the corporation's surcharge shall be reduced in proportion to the amount of tax benefits granted the corporation for its taxable year. All civil and criminal penalties that apply to the failure to pay other corporation income taxes shall apply to a corporation that fails to pay the surcharge required by this section. (c) This section shall apply to taxable years beginning after December 31, 1985.
V.I. Code tit. 33, § 680 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part II - Procedure and Administration|Chapter 20 - Virgin Islands Bureau of Internal Revenue|§ 680. Bureau created

 (a) There is hereby created the Virgin Islands Bureau of Internal Revenue (hereinafter referred to as the Bureau) as a separate independent agency of the Government of the United States Virgin Islands, which, for budgetary purposes only, shall be included under the Office of the Governor. (b) The Bureau shall be administered pursuant to the provisions of this chapter, under the supervision and direction of a Director of Internal Revenue, who shall be appointed by the Governor with the advice and consent of the Legislature. The Director shall serve a term coincident with the term of his appointer, and may be reappointed. The Director may be removed from office by the Governor for cause. The Director shall be qualified by education, training, character, superior ability and demonstrated successful administrative and professional experience. The Director shall be bonded in an amount determined by the Governor. (c) There shall be in the Bureau two Deputy Directors either one of whom shall, in addition to such duties as may be assigned by the Director, serve as acting Director in the event of absence or disability of the Director, or when the office of Director is vacant. The Deputy Directors shall be appointed by the Governor. The Deputy Directors may be removed from office by the Governor for cause upon the recommendation of the Director. The Deputy Directors shall be qualified in the same manner as the Director. The Deputy Directors shall be bonded in the amount determined by the Governor. (d) The salary of the Director and Deputy Directors and the annual operating budget of the Bureau shall be provided in appropriation acts. The salary of a Director or Deputy Director may not be reduced during his tenure in office.
V.I. Code tit. 33, § 681 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part II - Procedure and Administration|Chapter 20 - Virgin Islands Bureau of Internal Revenue|§ 681. Powers and duties of the Bureau

 The Bureau shall have the power and it shall be its duty to: (a) administer and enforce the laws imposing corporate and individual income taxes, gross receipts, trade and excise taxes, production taxes, gift taxes, highway users' taxes, hotel occupancy taxes, inheritance taxes, fuel taxes, miscellaneous excise taxes, and all laws relating thereto; (b) take such steps as may be necessary and lawful to fully enforce and collect the tax revenues owed the Government of the United States Virgin Islands; (c) employ personnel, on contract or subject to laws applicable to the Virgin Islands Personnel Merit System, to assist in carrying out its powers and duties; (d) provide for the collection of a surety bond from each employee of the Bureau who is required to certify, disburse, or handle public monies; (e) promulgate, pursuant to Virgin Islands law, such rules and regulations as may be necessary to carry out the provisions of this chapter; (f) report from time to time, but not less than once annually, to the Governor and the Legislature on the operations of the Bureau, and recommend changes in existing law that would assist the Bureau in efficient tax collection; (g) by the fifteenth calendar day after the last day of each month, report to the Governor, the Legislature, the Commissioner of Finance and the Director of the Office of Management and Budget the total revenues collected for such month and the tax categories under which the revenues were collected; (h) perform such other duties as may be assigned by law; (i) restructure and create, in accordance with existing law, such divisions and units within the Bureau as the Director deems necessary for the proper administration of the Bureau; and (j) report to the Commissioner of Licensing and Consumer Affairs Administration any instance in which a person, corporation, or association licensed to do business in the Virgin Islands has willfully claimed an exemption from any excise tax, gross receipts tax, or customs duty, knowing such claim to be false.
V.I. Code tit. 33, § 682 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part II - Procedure and Administration|Chapter 20 - Virgin Islands Bureau of Internal Revenue|§ 682. Tax revenues deposited in Treasury

 All tax revenues collected by the Bureau shall be deposited in the Treasury of the Virgin Islands unless Virgin Islands law specifically provides otherwise. The Director shall cooperate with the Commissioner of Finance to provide the Commissioner a detailed account of the revenues collected and deposited.
V.I. Code tit. 33, § 683 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part II - Procedure and Administration|Chapter 20 - Virgin Islands Bureau of Internal Revenue|§ 683. Practice before the Bureau

 (a) The Bureau shall— (1) regulate the practice of representatives of persons before the Bureau, and (2) before admitting a representative to practice, require that the representative demonstrate (A) good character and reputation; (B) necessary qualifications to enable the representative to provide to persons valuable service; and (C) competency to advise and assist persons in presenting their cases. (b) After notice and opportunity for a proceeding, the Director may suspend or disbar from practice before the Bureau a representative who— (1) is incompetent; (2) is disreputable; (3) violates regulations prescribed under this section; (4) no longer possesses qualifications which formed the basis for admission to practice; or (5) with intent to defraud, willfully and knowingly misleads or threatens the person being represented or a prospective person to be represented. (c) The Director of the Bureau of Internal Revenue shall issue rules and regulations for the implementation of subsection (a) of this section pursuant to Title 3, chapter 35, Virgin Islands Code.