2019 US Virgin Islands Code
Title 13 - Corporations and Associations
Chapter 1 - General Corporation Law
Subchapter IV - Directors and Officers
§ 73. Duty to maintain business and stock records

  • Every corporation formed under this chapter shall maintain—
    • (1) correct books of account of its business transactions; and

    • (2) a stock ledger in the form prescribed in section 189 of this title, which ledger shall be kept in the principal office of the corporation in the United States Virgin Islands and which shall be open daily to any stockholder for inspection at reasonable times.

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