2019 US Virgin Islands Code
Title 2 - Legislature
Chapter 2 - Executive Budget
§ 20b. Definitions
Universal Citation: V.I. Code tit. 2, § 20b (2019)
- For the purposes of this section and sections 20a and 20c of this chapter, unless the context requires otherwise, the following words shall have the meanings set forth in this section:
(a) The term “Internal Revenue Code” shall mean the United States Internal Revenue Code of 1986, as amended.
(b) The term “private activity bond” shall have the meaning given such term by section 141 of the Internal Revenue Code.
(c) The term “Private Activity Bond Limitation” shall mean the annual ceiling on the issuance of Private Activity Bonds, as defined in section 146(c)(1) of the Internal Revenue Code, which is available to the Virgin Islands pursuant to the provisions of section 146 of the Internal Revenue Code.
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