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COMMITTEE ON HOMELAND SECURITY, JUSTICE AND PUBLIC SAFETY BILL NO. 36-0059 Thirty-Sixth Legislature of the Virgin Islands March 28, 2025 An Act amending title 20 Virgin Islands Code, chapter 45 to establish the suspension of driver's licenses for tax delinquency PROPOSED BY: Senator Carla J. Joseph Be it enacted by the Legislature of the Virgin Islands: 1 SECTION 1. Title 20 Virgin Islands Code, part II, chapter 45 is amended by adding the 2 following new section 556: 3 “§ 556. Suspension of Driver's License for Tax Delinquency 4 (a) Whenever a taxpayer is delinquent in the payment of any taxes owed to the 5 Virgin Islands Bureau of Internal Revenue (“BIR”), the BIR shall issue a written notice 6 to the taxpayer, stating the amount owed and providing the taxpayer 60 days to remit 7 payment in full or establish an approved payment plan with the BIR. 8 (b) If the taxpayer fails to resolve the delinquency within the 60-day period, the 9 BIR shall notify the Virgin Islands Bureau of Motor Vehicles (BMV) of the taxpayer's 10 delinquency. 11 (c) Upon receiving notice of the taxpayer's delinquency from the BIR, the BMV 12 shall: 13 2 (1) Issue a notice to the taxpayer, informing them of the impending 1 suspension of their driver's license unless full payment of the delinquent taxes is 2 made, or an approved payment plan is established with the BIR within 15 days of 3 the BMV’s notice; and 4 (2) Proceed with the suspension of the driver's license if the taxpayer fails 5 to resolve the delinquency within the 15-day period. 6 (d) A taxpayer whose driver's license has been suspended pursuant to this section 7 may have their license reinstated upon full payment of the delinquent taxes or entering 8 an approved payment plan with the BIR. 9 (e) All notices issued by the BIR and BMV under this section must be sent by 10 certified mail to the taxpayer’s last known address.” 11 SECTION 2. This act shall take effect 30 days after its enactment. 12 BILL SUMMARY 13 This bill amends Title 20, Chapter 45 of the Virgin Islands Code to address driver's 14 license suspensions for tax delinquency by requiring the Virgin Islands Bureau of Internal 15 Revenue (BIR) to issue a notice to taxpayers with outstanding tax debts, granting them 60 days 16 to pay or enter a payment plan. If the taxpayer fails to act within this period, the BIR will 17 notify the Bureau of Motor Vehicles (BMV), which will then send a final notice. If payment 18 is not made within 15 days, the BMV will suspend the taxpayer’s driver’s license. Licenses 19 may be reinstated once the delinquency is resolved, or a payment plan is established. 20 BR25-0330/March 7, 2025/KEH 21