§ 1962. Personnel
Appointment and supervision (a) The Director is authorized to employ such number of persons as the Director deems proper for the administration and enforcement of the internal revenue laws, and the Director shall issue all necessary directions, instructions, orders and rules applicable to such persons. Bonds of employees (b) Whenever the Director deems it proper, […]
§ 1963. Rules and regulations
Authorization (a) Except where such authority is expressly given by this subtitle or the Virgin Islands income tax law to any person other than an officer or employee of the Bureau of Internal Revenue, the Director shall prescribe all needful rules and regulations for the enforcement of this subtitle and the Virgin Islands income tax […]
§ 1964. Construction of Part
Cross references (a) The cross references in this Part to other portions of the subtitle or to the Virgin Islands income tax law, where the word “see” is used, are made only for convenience, and shall be given no legal effect. Arrangement and classification (b) No inference, implication, or presumption of legislative construction shall be […]
§ 1965. Effective date of this Part
Except as otherwise provided in any section of this Part, the provisions of this Part shall take effect on the day after the enactment of this Code.
§ 1966. Application of this Part to chapter 7
Sections 1011, 1285, 1521–1523, 1527, 1528, 1533, and 1624 of this title shall apply to the provisions of chapter 7 of this title. No other section or provision of this Part shall be construed as applying to or affecting in any manner, any provision of chapter 7, notwithstanding the language of any other provision of […]
§ 1866. Entry of premises for examination of taxable objects
Entry during day (a) The Director may enter, in the daytime, any building or place where any articles or objects subject to tax are made, produced, or kept, so far as it may be necessary for the purpose of examining said article or objects. Entry at night (b) When such premises are open at night, […]
§ 1891. Authority to administer oaths and certify
Internal revenue personnel (a) Every officer or employee of the Bureau of Internal Revenue designated by the Director for that purpose is authorized to administer such oaths or affirmations and to certify to such papers as may be necessary under the internal revenue laws or regulations made thereunder. Others (b) Any oath or affirmation required […]
§ 1892. Expenses of detection and punishment of frauds
The Director, under regulations prescribed by the Director is authorized to pay such sums, not exceeding in the aggregate the sum appropriated therefor, as he may deem necessary for detecting and bringing to trial punishment persons guilty of violating the internal revenue laws, or conniving at the same, in cases where such expenses are not […]
§ 1931. Definitions
When used in this subtitle, unless otherwise distinctly expressed or manifestly incompatible with the intent thereof— (1) “Director” means the Director of the Bureau of Internal Revenue or any other officer, employee, or agency of the Bureau of Internal Revenue duly authorized by the Director (directly, or indirectly by one or more redelegations of authority) […]
§ 1961. Powers and duties of Director of the Bureau of Internal Revenue
Except as otherwise expressly provided by law, the administration and enforcement of the internal revenue laws of the Virgin Islands, shall be performed by or under the supervision of the Director of the Bureau of Internal Revenue.