Act No. 7153 (28th Legislature) — An Act amending 33 V.LC. as it relates to exemptions to the Virgin Islands’ Highway User's Tax ---0---
ETOE BILL NO. 28-0035 GOVERNOR TWENTY-EIGHT LEGISLATURE OF THE VIRGIN ISLANDS Regular Session 2009 An Act amending 33 V.LC. as it relates to exemptions to the Virgin Islands’ Highway User's Tax ---0--- Be it enacted by the Legislature of the Virgin Islands: SECTION 1. Title 33 V.LC., chapter 4 is amended in the following instances: (1). The existing §71 is re-designated as §70 and a new §71 is inserted that read as follows: “871. Definitions As used in this section, the following terms have the following meanings: (a) “Fuel efficient vehicle”, means a vehicle that can travel more distance with a certain volume of fuel using miles per gallon (mpg) as the means of measurement. Fuel efficient vehicles are categorized as small cars with a mpg of 30, midsized vehicles with a mpg of 25 and Sport Utility Vehicles (SUV) with a mpg of 22. (b) “Highway tax holiday”, means duration of time starting from December 15 to December 31 in which individuals who purchase a fuel efficient or hybrid vehicle are exempt from the Highway Users Tax. …
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