The Director shall, to the extent he deems it practicable, cause officers or employees of the Bureau of Internal Revenue to proceed, from time to time, through the Virgin Islands and inquire after and concerning all persons therein who may be liable to pay any internal revenue tax, and all persons owning or having the care and management of any objects with respect to which any tax is imposed.
U.S. Virgin Islands Legal Code
1861
U.S. Virgin Islands § 1861 — U.S. Virgin Islands law