American Samoa Code — 11
Browse 131 sections in division 11 of the American Samoa code. Each section page includes the full statutory text, official source links, and citation guidance.
Sections (showing up to 300)
- § 11.0101. Authority to impose special taxes.
- § 11.0102. Setoff against money owed government.
- § 11.0103. Showing of payment of taxes prior to leaving American Samoa.
- § 11.0201. Place of filing.
- § 11.0202. Effect of certification of notices.
- § 11.0203. Duties of filing officer.
- § 11.0204. Fees.
- § 11.0401. Substitution of terms.
- § 11.0402. Interpretation of chapter.
- § 11.0403. Imposition of tax
- § 11.0404. Administration and enforcement of income tax.
- § 11.0404.1. Businesses operating under a tax exemption.
- § 11.0405. Part
- § 11.0406. Withholding exemption certificate required.
- § 11.0407. Income tax reserve account.
- § 11.0408. High Court jurisdiction.
- § 11.0409. Suits for recovery of taxes
- § 11.0410. Execution against Governor and government personnel
- § 11.0411. Collection actions.
- § 11.0412. Tax liens.
- § 11.0413. Criminal offenses.
- § 11.0414. Notification and assessment of Samoan income tax in the case of adjustments to United States income tax of corporation.
- § 11.0501. Amendments to Internal Revenue Code, as adopted.
- § 11.0502. Section 5 redesignated as Section 6.
- § 11.0503. Section 5 added.
- § 11.0504. Effective date of Section 38.
- § 11.0505. Last sentence of Section 48(d), and all of Section 48(g) deleted.
- § 11.0506. Section 63(a) amended.
- § 11.0507. Section 482 amended and Section 483 added.
- § 11.0508. Section 876 deleted.
- § 11.0509. Section 881(a)(1) amended.
- § 11.0510. Paragraph (e) added to Section 881.
- § 11.0511. Paragraph (f) added to Section 881.
- § 11.0512. Section 931 deleted.
- § 11.0513. Section 932 deleted.
- § 11.0514. Paragraphs (1) and (2) of Section 933 amended.
- § 11.0515. Section 1441(c) amended.
- § 11.0516. Section 1441(b) amended.
- § 11.0517. Paragraph (d) added to Section 1442.
- § 11.0518. Paragraph (e) added to Section 1442.
- § 11.0519. Section 3401 amended.
- § 11.0520. Section 3402 (a) amended.
- § 11.0521. Section 3402(c)(1) amended.
- § 11.0522. Subsection (c),(f)(6), and (j) of Section 3402 deleted.
- § 11.0523. Section 3402(f)(1) amended.
- § 11.0524. Section 3402(f)(2) amended.
- § 11.0525. Adds (7) to Section 3402(f).
- § 11.0526. Section 3404 amended.
- § 11.0527. Adds (33) to Section 7701(a).
- § 11.0528. Chapter 2 deleted.
- § 11.0529. Chapter 4 deleted.
- § 11.0530. Sections 43 and 3507 deleted.
- § 11.0531. Renumbers Section 221 to 222 and adds new Section 221.
- § 11.0532. Section 457(d)(1) amended.
- § 11.0533. Partial recoupment of corporate taxes.
- § 11.0534. Maximum tax imposed upon corporations.
- § 11.0535. Section 876 amended.
- § 11.0536. Section 1442(c) deleted.
- § 11.0537. Section 881(b) deleted.
- § 11.0601. Definitions.
- § 11.0602. Machine and device tax imposed.
- § 11.0603. Responsibilities of owners.
- § 11.0604. Penalties.
- § 11.0605. Funds for student financial aid.
- § 11.0607. Wage tax.
- § 11.1001. Imposition
- § 11.1002. Amount of tax on certain items.
- § 11.1002.1. Cigarette excise tax—Violation—Penalty.
- § 11.1003. Emergency tax power of Governor.
- § 11.1003.1. Exemption for specially
- § 11.1004. Customs regulations applicable.
- § 11.1020. Abolition of customs duties on imports.
- § 11.1021. Authority to reimpose import duties.
- § 11.1031. Hard liquor tax—Exemption—Disposition.
- § 11.1041. Soft drink tax—Levy—Rate.
- § 11.1042. Soft drink tax—Attachment of tax liability.
- § 11.1043. Soft drink tax—Report and payment.
- § 11.1044. Soft drink tax
- § 11.1045. Soft drink tax—Violation—Penalty.
- § 11.1101. Definitions.
- § 11.1102. Imposition of tax—Effective date.
- § 11.1103. Rate of tax.
- § 11.1104. Collection of tax.
- § 11.1105. Exemption for items imported for personal use.
- § 11.1106. Tax on resale of exempted items.
- § 11.1501. Export duties.
- § 11.1502. Unprocessed fish excise tax
- § 11.1601. Purpose
- § 11.1602. Promotion of incentive program.
- § 11.1603. Tax Exemption Board
- § 11.1604. Application for tax exemption certificate.
- § 11.1605. Powers and duties of Board regarding tax exemptions.
- § 11.1606. Governor’s powers regarding tax exemptions.
- § 11.1607. General requirements for exemption.
- § 11.1608. Contents of certificate—Contract.
- § 11.1609. Amendment of certificate.
- § 11.1610. Limitation of exemption—Prior exemption
- § 11.1611. Transfer of certificate.
- § 11.1612. Construction to avoid double exemption.
- § 11.1801. Legislative findings and purposes.
- § 11.1802. Definitions.
- § 11.1803. Exemption of Foreign Sales Corporations from American Samoa Income Tax.
- § 11.1804. Exemption of Foreign Sales Corporation shareholders.
- § 11.1805. Exemption of Foreign Sales Corporations from withholding taxes.
- § 11.1806. Exemption of Foreign Sales Corporations from excise taxes, customs duties, etc.
- § 11.1807. Qualifying American Samoa Foreign Sales Corporations.
- § 11.1808. Election of status as Qualifying American Samoa Foreign Sales Corporation.
- § 11.1809. Ten
- § 11.1810. Rules and regulations.
- § 11.1811. Franchise tax on Qualified American Samoa Foreign Sales Corporations.
- § 11.1812. Modification of corporation law as regards Qualifying American Samoa Foreign Sales Corporations.
- § 11.1901. Legislative findings and purposes.
- § 11.1902. Definitions.
- § 11.1903. Establishment of American Samoa Economic Development Authority.
- § 11.1904. Authorization to issue bonds.
- § 11.1905. Powers of the Authority
- § 11.1906. Miscellaneous provisions.
- § 11.1907. Legal effect of this chapter.
- § 11.3001. Scope of application.
- § 11.3002. Finance Committee.
- § 11.3003. Records
- § 11.3004. Rules and regulations
- § 11.3005. Reports of debt management activities.
- § 11.3006. Evidences of indebtedness
- § 11.3006.1. Evidences of indebtedness
- § 11.3007. Disposition of proceeds from sale of bonds.
- § 11.3009. Retirement fund quarantine of American Samoa Government refunding bonds.
- § 11.3010. Legislative authorization of refunding bonds.
- § 11.3011. Trust funds authorized.
- § 11.3012. Consent to suit.
- § 11.3013. Procurement.