3337

The Commissioner shall from time to time prepare and certify to the Legislature, through the Governor, a list showing in detail the dates and steps taken by the Government for collection of outstanding amounts owed to the Government of the United States Virgin Islands as may have remained in arrears, wholly or partially, for more than four fiscal years, and which in the judgment of the Commissioner are uncollectible. If such claims are not cancelled or otherwise disposed of by the Legislature by the end of the regular session following the date of certification of the same to the Legislature, they shall be deemed cancelled and the Commissioner of Finance shall cause appropriate entries to be made in the records of the Government.