(a) A tax of fourteen cents is imposed on each gallon of gasoline, fossil fuel and diesel fuel (hereinafter referred to as 'fuel') manufactured, sold, consumed, imported or otherwise disposed of in the Virgin Islands.\n(b) The tax levied by subsection (a) of this section shall be levied only once on each gallon of gasoline.
U.S. Virgin Islands Legal Code
91
U.S. Virgin Islands § 91 — U.S. Virgin Islands law