1963

Authorization\n(a) Except where such authority is expressly given by this subtitle or the Virgin Islands income tax law to any person other than an officer or employee of the Bureau of Internal Revenue, the Director shall prescribe all needful rules and regulations for the enforcement of this subtitle and the Virgin Islands income tax law, including all rules and regulations as may be necessary by reason of any alteration of law in relation to internal revenue.\nRetroactivity of regulations or rulings\n(b) The Director may prescribe the extent, if any, to which any rulings or regulations relating to the internal revenue laws, shall be applied without retroactive effect.\nPreparation and distribution of regulations, forms, stamps and other matters\n(c) The Director shall prepare and distribute all the instructions, regulations, directions, forms, blanks, stamps, and other matter pertaining to the assessment and collection of internal revenue.