An VIFSC shall be exempt from the requirements of sections 1441 and 1442 of the Internal Revenue Code (as it applies in the United States Virgin Islands) to withhold the tax imposed by sections 871(a)(1) and 881 of the Internal Revenue Code (as it applies in the United States Virgin Islands) with respect to payments exempt from tax under section 777 of this chapter.
U.S. Virgin Islands Legal Code
778
U.S. Virgin Islands § 778 — U.S. Virgin Islands law