Act No. 8458 — An Act amending title 33 Virgin Islands Code, subtitle 1, part 1, chapter 5, section 91 relating to the payment of fuel taxes to change the
BILL NO. 34-0004 THIRTY-FOURTH LEGISLATURE OF THE VIRGIN ISLANDS Regular Session 2021 An Act amending title 33 Virgin Islands Code, subtitle 1, part 1, chapter 5, section 91 relating to the payment of fuel taxes to change the time for remittance of the tax to the Virgin Islands Bureau of Internal Revenue; and for other related purposes Be it enacted by the Legislature of the Virgin Islands: SECTION 1. Title 33 Virgin Islands Code, subtitle 1, part 1, chapter 5, section 91 is amended by adding a subsection (c) to read as follows: “(c) The tax imposed on fuel! imported into the Virgin Islands under subsection (a) of this section must be paid immediately upon entry into the Territory.” SECTION 2. Title 33 Virgin Islands Code, subtitle 1, part 1, chapter 5, section 94 is amended by adding the following to the end of the section: “except for fuel imported under section 91(a) of this title in which payments are made immediately upon entry.” Thus passed by the Legislature of the Virgin Islands on August 3, 2021. …
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