American Samoa § 11.0203 - Duties of filing officer.
Full text of American Samoa American Samoa Code Annotated § 11.0203 — Duties of filing officer., with citation guidance and answers to common questions.
§ 11.0203. Duties of filing officer.
(a) If a notice of federal tax lien, a refiling of tax lien, or a notice of revocation of any certificate described in subsection(b) is presented to the filing officer, he shall endorse thereon his identification and the date and time of receipt and forthwith file it alphabetically or enter it in an alphabetical index, showing the name and address of the person named in the notice, the date and time of receipt, the serial number of the district director and the total unpaid balance of the assessment appearing on the notice of lien. (b) If a certificate of release, nonattachment, discharge, or subordination of any tax lien is presented to the filing officer for filing, he shall: (1) cause a certificate of release or non-attachment to be marked, held and indexed as if the certificate were a termination statement within the meaning of the Uniform Commercial Code, except that the notice of lien to which the certificate relates shall not be removed from the files; (2) cause a certificate of discharge or subordination to be held, marked and indexed as if the certificate were a release of collateral within the meaning of the Uniform Commercial Code. (c) If a refiled notice of federal tax lien referred to in subsection(a) or any of the certificates or notices referred to in subsection(b) is presented for filing, he shall attach the refiled notice or the certificate to the original notice of lien and shall enter the refiled notice or the certificate with the date of filing in an alphabetical federal tax lien index on the line where the original notice of lien is entered. (d) Upon request of any person, the filing officer shall issue his certificate showing whether there is on file on the date stated therein any notice of federal tax lien or certificate or notice affecting the lien filed or naming a particular person, and if a notice or certificate is on file, giving the date and hour of filing.
Source: official American Samoa text · Last verified 2026-08-27
Frequently Asked Questions About American Samoa § 11.0203
What does American Samoa Code Annotated § 11.0203 cover?
Section 11.0203 ("Duties of filing officer.") is part of the American Samoa Code Annotated, the codified statutory law of American Samoa. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite American Samoa § 11.0203?
A common citation format is "American Samoa Code Annotated § 11.0203" (American Samoa). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of American Samoa law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the American Samoa official source linked on this page or consult a licensed American Samoa attorney.
How does American Samoa § 11.0203 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in American Samoa can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in American Samoa.