The proceedings of the district court which are authorized by this Part or by the Virgin Islands income tax law, shall be conducted in accordance with—\n(1) such rules of practice and procedure (other than rules of evidence) as the district court may prescribe; and\n(2) the rules of evidence applicable in trials without a jury in the district court.
U.S. Virgin Islands Legal Code
1733
U.S. Virgin Islands § 1733 — U.S. Virgin Islands law