The purpose of the provisions of this chapter is to provide additional funding for highway construction and maintenance. The condition of the roads and highways of the Virgin Islands result from the terrain, the climate, and a paucity of funds sufficient to finance the costly development of a satisfactory road and highway system. It is the determination of the Legislature that the highway user's tax, imposed by this chapter, is a fair and equitable means of funding a positive and comprehensive program of road and highway development, construction and maintenance.
U.S. Virgin Islands Legal Code
70
U.S. Virgin Islands § 70 — U.S. Virgin Islands law