All persons, partnerships, firms, corporations, or other business associations engaged in a trade or business in the Virgin Islands shall keep such records as are adequate and necessary for them to prepare the several reports required by this chapter, and the Director of the Virgin Islands Bureau of Internal Revenue and his agents are authorized to examine any books, records, papers or other information bearing upon matters covered by this chapter and he may require the attendance of a taxpayer having knowledge of such books, records, etc., as much as may be necessary for proper enforcement of this chapter.
U.S. Virgin Islands Legal Code
48
U.S. Virgin Islands § 48 — U.S. Virgin Islands law