1104

General rule\n(a) The Director is authorized to abate the unpaid portion of the assessment of any tax or any liability in respect thereof, which—\n(1) is excessive in amount;\n(2) is assessed after the expiration of the period of limitation properly applicable thereto; or\n(3) is erroneously or illegally assessed.\nNo claim for abatement of income tax\n(b) No claim for abatement shall be filed by a taxpayer in respect of an assessment of any tax imposed by the Virgin Islands income tax law.\nSmall tax balances\n(c) The Director is authorized to abate the unpaid portion of the assessment of any tax, or any liability in respect thereof, if the Director determines under uniform rules prescribed by the Director that the administration and collection costs involved would not warrant collection of the amount due.