The taxes imposed by this chapter shall be governed in all respects by the provisions of Title 33 of the Virgin Islands Code, and the provisions of this chapter related to the administration of such taxes are intended to be consistent with the provisions of Title 33 of the Virgin Islands Code. To the extent that a specific provision of this chapter is determined to be in conflict with the provisions of Title 33 of the Virgin Islands Code, as determined by the Virgin Island Bureau of Internal Revenue, then the provision of this act shall govern.
U.S. Virgin Islands Legal Code
525
U.S. Virgin Islands § 525 — U.S. Virgin Islands law