2019 US Virgin Islands Code
Title 32 - Sports and Parks
Chapter 21 - Virgin Islands Casino and Resort Control Act of 1995
Article XI - Fees and Taxes
§ 520. Profits

The Commission, in conjunction with the Bureau of Internal Revenue, shall make rules and regulations for the determination of profits where not otherwise provided under this chapter or the tax laws of the United States and the Virgin Islands, under the provisions of this section.

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