(a) Taxes—In addition to the other powers granted by this chapter, the Virgin Islands Bureau of Internal Revenue is hereby authorized and empowered to prepare and distribute all forms and returns necessary for the implementation of this chapter related to the taxes imposed by this chapter, including without limitation forms related to the filing, collection, and enforcement of such taxes.\n(b) Fees and other forms and returns under authority of Commission — The Commission is hereby authorized and empowered to prepare and distribute any other forms and returns necessary to the implementation of this chapter.
U.S. Virgin Islands Legal Code
524
U.S. Virgin Islands § 524 — U.S. Virgin Islands law