1891

Internal revenue personnel\n(a) Every officer or employee of the Bureau of Internal Revenue designated by the Director for that purpose is authorized to administer such oaths or affirmations and to certify to such papers as may be necessary under the internal revenue laws or regulations made thereunder.\nOthers\n(b) Any oath or affirmation required or authorized under any internal revenue law or under any regulations made thereunder may be administered by any person authorized to administer oaths for general purposes by the law of the Virgin Islands. This subsection shall not be construed as an exclusive enumeration of the persons who may administer such oaths or affirmations.