reglab/housing_qa huggingface dataset:
V.I. Code tit. 33, § 718 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part II - Procedure and Administration|Chapter 21 - Information and Returns|Subchapter II - Tax Returns or Statements|Article B - Income Tax Returns|§ 718. Income tax return; tax not computed by taxpayer

 Election by taxpayer  (a) An individual entitled to elect to pay the tax imposed by section 3 of the Virgin Islands income tax law whose gross income is less than $5,000 and includes no income other than remuneration for services performed by him as an employee, dividends or interest, and whose gross income other than wages, does not exceed $100, shall at his election not be required to show on the return the tax imposed by section 1 of the Virgin Islands income tax law. Such election shall be made by using the form prescribed for purposes of this section and shall constitute an election to pay the tax imposed by section 3 of the Virgin Islands income tax law. In such case the tax shall be computed by the Director who shall mail to the taxpayer a notice stating the amount determined as payable. In determining the amount payable, the credit against such tax provided for by section 34 or 37 of the Virgin Islands income tax law shall not be allowed. In the case of a head of household (as defined in section 1(b) of the Virgin Islands income tax law) or a surviving spouse (as defined in section 2(b) of the Virgin Islands income tax law) electing the benefits of this subsection, the tax shall be computed by the Director without regard to the taxpayer's status as a head of household or as a surviving spouse. Regulations  (b) The Director shall prescribe regulations for carrying out this section, and such regulations may provide for the application of the rules of this section to cases where the gross income includes items other than those enumerated by subsection (a) of this section, to cases where the gross income from sources other than wages on which the tax has been withheld at the source is more than $100 but not more than $200, and to cases where the gross income is $5,000 or more but not more than $5,200. Such regulations shall provide for the application of this section in the case of husband and wife, including provisions determining when a joint return under this section may be permitted or required, whether the liability shall be joint and several, and whether one spouse may make return under this section and the other without regard to this section.
V.I. Code tit. 33, § 721 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part II - Procedure and Administration|Chapter 21 - Information and Returns|Subchapter II - Tax Returns or Statements|Article C - Miscellaneous Provisions|§ 721. Returns prepared for or executed by Director

 Preparation of return by Director  (a) If any person shall fail to make a return required by any internal revenue law of the Virgin Islands or by regulations prescribed thereunder, but shall consent to disclose all information necessary for the preparation thereof, then, and in that case, the Director may prepare such return, which, being signed by such person, may be received by the Director as the return of such person. Execution of return by Director  (b) Authority of director to execute return.  (1) If any person fails to make any return required by any internal revenue law of the Virgin Islands or regulation made thereunder at the time prescribed therefor, or makes, willfully or otherwise, a false or fraudulent return, the Director shall make such return from his own knowledge and from such information as he can obtain through testimony or otherwise. (2) Status of returns. Any return so made and subscribed by the Director shall be prima facie good and sufficient for all legal purposes.
V.I. Code tit. 33, § 722 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part II - Procedure and Administration|Chapter 21 - Information and Returns|Subchapter II - Tax Returns or Statements|Article C - Miscellaneous Provisions|§ 722. Listing by Director of taxable objects owned by nonresidents

 Whenever there are in this territory any articles subject to tax, which are not owned or possessed by or under the care or control of any person within this territory, and of which no list has been transmitted to the Director, as required by law or by regulations prescribed pursuant to law, the Director shall enter the premises where such articles are situated, shall make such inspection of the articles as may be necessary and make lists of the same, according to the forms prescribed. Such lists, being subscribed by the Director, shall be sufficient lists of such articles for all purposes.
V.I. Code tit. 33, § 731 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part II - Procedure and Administration|Chapter 21 - Information and Returns|Subchapter III - Information Returns|Article A - Information Concerning Persons Subject to Special Provisions|§ 731. Return of partnership income

 Every partnership (as defined in section 761(a) of the Virgin Islands income tax law) shall make a return for each taxable year, stating specifically the items of its gross income and the deductions allowable by the Virgin Islands income tax law, and such other information for the purpose of carrying out the provisions of the Virgin Islands income tax law as the Director may by forms and regulations prescribe, and shall include in the return the names and addresses of the individuals who would be entitled to share in the taxable income if distributed and the amount of the distributive share of each individual.
V.I. Code tit. 33, § 732 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part II - Procedure and Administration|Chapter 21 - Information and Returns|Subchapter III - Information Returns|Article A - Information Concerning Persons Subject to Special Provisions|§ 732. Returns of banks with respect to common trust funds

 Every bank (as defined in section 581 of the Virgin Islands income tax law) maintaining a common trust fund shall make a return for each taxable year, stating specifically, with respect to such fund, the items of gross income and the deductions allowed by the Virgin Islands income tax law, and shall include in the return the names and addresses of the participants who would be entitled to share in the taxable income if distributed and the amount of the proportionate share of each participant. The return shall be executed in the same manner as a return made by a corporation pursuant to the requirements of sections 716 and 762 of this title.
V.I. Code tit. 33, § 734 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part II - Procedure and Administration|Chapter 21 - Information and Returns|Subchapter III - Information Returns|Article A - Information Concerning Persons Subject to Special Provisions|§ 734. Returns by trusts claiming charitable deductions under section 642(c) of the Virgin Islands income tax law

 General rule  (a) Every trust claiming a charitable, etc., deduction under section 642(c) of the Virgin Islands income tax law for the taxable year shall furnish such information with respect to such taxable year as the Director may by forms or regulations prescribe, setting forth— (1) the amount of the charitable, etc., deduction taken under section 642(c) of that law within such year (showing separately the amount of such deduction which was paid out and the amount which was permanently set aside for charitable, etc., purposes during such year); (2) the amount paid out within such year which represents amounts for which charitable, etc., deductions under section 642(c) of that law have been taken in prior years; (3) the amount for which charitable, etc., deductions have been taken in prior years but which has not been paid out at the beginning of such year; (4) the amount paid out of principal in the current and prior years for charitable, etc., purposes; (5) the total income of the trust within such year and the expenses attributable thereto; and (6) a balance sheet showing the assets, liabilities, and net worth of the trust as of the beginning of such year. Exception  (b) This section shall not apply in the case of a taxable year if all the net income for such year, determined under the applicable principles of the law of trusts, is required to be distributed currently to the beneficiaries.
V.I. Code tit. 33, § 736 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part II - Procedure and Administration|Chapter 21 - Information and Returns|Subchapter III - Information Returns|Article A - Information Concerning Persons Subject to Special Provisions|§ 736. Notice of qualification as fiduciary

 General rule  (a) Every receiver, trustee in bankruptcy, assignee for benefit of creditors, or other like fiduciary, and every executor (as defined in subsection (b) of this section), shall give notice of his qualification as such to the Director is such manner and at such time as may be required by regulations of the Director. The Director may by regulation provide such exemptions from the requirements of this section as the Director deems proper. Definition of executor  (b) The term “executor” means the executor or administrator of the decedent, or, if there is no executor or administrator appointed, qualified, and acting within the Virgin Islands, then any person in actual or constructive possession of any property of the decedent.
V.I. Code tit. 33, § 741 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part II - Procedure and Administration|Chapter 21 - Information and Returns|Subchapter III - Information Returns|Article B - Information Concerning Transactions With Other Persons|§ 741. Information at source

 Payments of $600 or more  (a) All persons engaged in a trade or business and making payment in the course of such trade or business to another person, of rent, salaries, wages, premiums, annuities, compensations, remunerations, emoluments, or other fixed or determinable gains, profits, and income (other than payments described in section 742(1) or section 745 of this title), of $600 or more in any taxable year, or, in the case of such payments made by the government of the United States Virgin Islands, the officers or employees of the Virgin Islands having information as to such payments and required, to make returns in regard thereto by the regulations hereinafter provided for, shall render a true and accurate return to the Director, under such regulations and in such form and manner and to such extent as may be prescribed by the Director, setting forth the amount of such gains, profits, and income, and the name and address of the recipient of such payment. Collection of foreign items  (b) In the case of collection of items (not payable in the Virgin Islands) of interest upon the bonds of foreign countries and interest upon the bonds of and dividends from foreign corporations by any person undertaking as a matter of business or for profit the collection of foreign payments of such interest or dividends by means of coupons, checks, or bills of exchange, such person shall make a return according to the forms or regulations prescribed by the Director, setting forth the amount paid and the name and address of the recipient of each such payment. Payments of interest by corporations  (c) Every corporation making payments of interest, regardless of amounts, shall, when required by regulations of the Director, make a return according to the forms or regulations prescribed by the Director, setting forth the amount paid and the name and address of the recipient of each such payment. Recipient to furnish name and address  (d) When necessary to make effective the provisions of this section, the name and address of the recipient of income shall be furnished upon demand of the person paying the income.
V.I. Code tit. 33, § 742 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part II - Procedure and Administration|Chapter 21 - Information and Returns|Subchapter III - Information Returns|Article B - Information Concerning Transactions With Other Persons|§ 742. Returns regarding corporate dividends, earnings and profits

 Every corporation shall, when required by the Director— (1) make a return of its payments of dividends, stating the name and address of, the number of shares owned by, and the amount of dividends paid to, each shareholder; (2) furnish to the Director a statement of such facts as will enable him to determine the portion of the earnings or profits of the corporation (including gains, profits, and income not taxed) accumulated during such periods as the Director may specify, which have been distributed or ordered to be distributed, respectively, to its shareholders during such taxable years as the Director may specify; and (3) furnish to the Director a statement of its accumulated earnings and profits and the names and addresses of the individuals or shareholders who would be entitled to such accumulated earnings and profits if divided or distributed, and of the amounts that would be payable to each.
V.I. Code tit. 33, § 743 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part II - Procedure and Administration|Chapter 21 - Information and Returns|Subchapter III - Information Returns|Article B - Information Concerning Transactions With Other Persons|§ 743. Return regarding corporate dissolution or liquidation

 Every corporation shall— (1) within 30 days after the adoption by the corporation of a resolution or plan for the dissolution of the corporation or for the liquidation of the whole or any part of its capital stock, make a return setting forth the terms of such resolution or plan and such other information as the Director shall by forms or regulations prescribe; and (2) when required by the Director, make a return regarding its distributions in liquidation, stating the name and address of, the number and class of shares owned by, and the amount paid to, each shareholder, or, if the distribution is in property other than money, the fair market value (as of the date the distribution is made) of the property distributed to each shareholder.
V.I. Code tit. 33, § 744 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part II - Procedure and Administration|Chapter 21 - Information and Returns|Subchapter III - Information Returns|Article B - Information Concerning Transactions With Other Persons|§ 744. Returns regarding patronage dividends

 Payments of $100 or more  (a) Any corporation allocating amounts as patronage dividends, rebates, or refunds (whether in cash, merchandise, capital stock, revolving fund certificates, retain certificates, certificates of indebtedness, letters of advice, or in some other manner that discloses to each patron the amount of such dividend, refund, or rebate) shall make a return showing— (1) the name and address of each patron to whom it has made such allocations amounting to $100 or more during the calendar year; and (2) the amount of such allocations to each patron. Payments regardless of amount  (b) If required by the Director, any such corporation shall make a return of all patronage dividends, rebates or refunds made during the calendar year to its patrons. Exceptions  (c) This section shall not apply in the case of any corporation (including any cooperative or nonprofit corporation engaged in rural electrification) described in section 501(c)(12) or (15) of the Virgin Islands income tax law which is exempt from tax under section 501(a) of the Virgin Islands income tax law, or in the case of any corporation subject to a tax imposed by subchapter L of chapter 1 of the Virgin Islands income tax law.
V.I. Code tit. 33, § 745 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part II - Procedure and Administration|Chapter 21 - Information and Returns|Subchapter III - Information Returns|Article B - Information Concerning Transactions With Other Persons|§ 745. Returns of brokers

 Every person doing business as a broker shall, when required by the Director, make a return, in accordance with such regulations as the Director may prescribe, showing the names of customers for whom such person has transacted any business, with such details regarding the profits and losses and such other information as the Director may by forms or regulations require with respect to each customer as will enable the Director to determine the amount of such profits or losses.
V.I. Code tit. 33, § 746 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part II - Procedure and Administration|Chapter 21 - Information and Returns|Subchapter III - Information Returns|Article B - Information Concerning Transactions With Other Persons|§ 746. Returns as to formation or reorganization of foreign corporations

 Requirement  (a) Every attorney, accountant, fiduciary, bank, trust company, financial institution, or other person, who aids, assists, counsels, or advises in, or with respect to, the formation, organization, or reorganization of any foreign corporation, shall, within 30 days thereafter, make a return in accordance with regulations prescribed by the Director. Form and contents of return  (b) Such return shall be in such form, and shall set forth, in respect of each such corporation, to the full extent of the information within the possession or knowledge or under the control of the person required to make the return, such information as the Director prescribes by forms or regulations as necessary for carrying out the provisions of the income tax laws of the Virgin Islands. Privileged communications  (c) Nothing in this section shall be construed to require the making of a return by an attorney at law with respect to any advice given or information obtained through the relationship of attorney and client.
V.I. Code tit. 33, § 1362 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part II - Procedure and Administration|Chapter 37 - Jeopardy, Bankruptcy and Receiverships|Subchapter I - Jeopardy|Article B - Jeopardy Assessments|§ 1362. Jeopardy assessments of taxes other than income taxes

 If the Director believes that the collection of any tax (other than income tax) under any provision of the internal revenue laws will be jeopardized by delay, he shall, whether or not the time otherwise prescribed by law for making return and paying such tax has expired, immediately assess such tax (together with all interest, additional amounts, and addition to the tax provided for by law.) Such tax, additions to the tax, and interest shall thereupon become immediately due and payable, and immediate notice and demand shall be made by the Director for the payment thereof.
V.I. Code tit. 33, § 1521 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part II - Procedure and Administration|Chapter 45 - Crimes, Other Offenses, and Forfeitures|Subchapter I - Crimes|Article A - General Provisions|§ 1521. Attempt to evade or defeat tax

 Whoever willfully attempts in any manner to evade or defeat any tax imposed by this subtitle or the Virgin Islands income tax law or the payment thereof shall, in addition to other penalties provided by law, be fined not more than $10,000 or imprisoned not more than 5 years, or both, together with the costs of prosecution.
V.I. Code tit. 33, § 1522 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part II - Procedure and Administration|Chapter 45 - Crimes, Other Offenses, and Forfeitures|Subchapter I - Crimes|Article A - General Provisions|§ 1522. Conspiracy to evade or defeat tax

 If two or more persons conspire to evade or defeat any tax imposed by this subtitle or by the Virgin Islands income tax law, and one or more of such persons do any act to effect the object of the conspiracy, each shall be fined not more than $10,000 or imprisoned not more than 5 years, or both.
V.I. Code tit. 33, § 1523 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part II - Procedure and Administration|Chapter 45 - Crimes, Other Offenses, and Forfeitures|Subchapter I - Crimes|Article A - General Provisions|§ 1523. Willful failure to collect or pay over tax

 Whoever, being required by this subtitle or the Virgin Islands income tax law to collect, account for, and pay over any tax imposed by this subtitle or the Virgin Islands income tax law, willfully fails to collect or truthfully account for and pay over such tax, shall, in addition to other penalties provided by law, be fined not more than $10,000 or imprisoned not more than 5 years, or both, together with the costs of prosecution.
V.I. Code tit. 33, § 1524 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part II - Procedure and Administration|Chapter 45 - Crimes, Other Offenses, and Forfeitures|Subchapter I - Crimes|Article A - General Provisions|§ 1524. Willful failure to file return, supply information, or pay tax

 Whoever, being required by the internal revenue laws of the Virgin Islands to pay any tax, or required by this subtitle or the regulations issued under authority thereof, or by the Virgin Islands income tax law or the regulations issued under authority thereof, to make a return, keep any records, or supply any information, willfully fails to pay such tax, make such return, keep such records, or supply such information, at the time or times required by law or regulations, shall, in addition to other penalties provided by law, be fined not more than $10,000 or imprisoned not more than 1 year, or both, together with the costs of prosecution.