2019 US Virgin Islands Code
Title 13 - Corporations and Associations
Chapter 1 - General Corporation Law
Subchapter X - Sale of Assets; Dissolution
§ 284. Payment of taxes before dissolution

No certificate of dissolution shall be issued under the provisions of section 283 of this title until all taxes, penalties or fees due to or assessable by Government of the United States Virgin Islands have been paid by the corporation and the Commissioner of Finance shall have so certified.

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