2019 US Virgin Islands Code
Title 13 - Corporations and Associations
Chapter 5 - Corporation Franchise Tax
§ 535. Applicability of chapter
Universal Citation: V.I. Code tit. 13, § 535 (2019)
This chapter shall not apply to banks, foreign banks which have branches established in the United States Virgin Islands, and national banking associations, as those institutions are defined by section 1 of Title 9, and to domestic corporations organized for religious, fraternal, scientific, benevolent, social, charitable, or educational purposes, or to foreign corporations organized for like purposes, when not engaged in the United States Virgin Islands in the loaning of money or the conducting of any other business pursuits for profit.
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