2019 US Virgin Islands Code
Title 13 - Corporations and Associations
Chapter 12 - Virgin Islands Foreign Sales Corporation
§ 775. Exemption of VIFSCs from excise taxes
Universal Citation: V.I. Code tit. 13, § 775 (2019)
An VIFSC shall be exempt from the tax imposed under Title 33, section 42, Virgin Islands Code, on non-Virgin Islands export property imported into the United States Virgin Islands for reexport by the VIFSC in the ordinary course of its trade or business.
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