American Samoa § 27.1043 - Discovery of non
Full text of American Samoa American Samoa Code Annotated § 27.1043 — Discovery of non, with citation guidance and answers to common questions.
§ 27.1043. Discovery of non
When in the course of any lawful investigation by any governmental entity, it is revealed that goods have been received or sold by a business or individual without proper excise tax having been paid, said goods shall be subject to imposition of all due and proper tax. In addition, said goods shall also be subject to any and all accompanying civil and criminal penalties applicable to the importation and/or sale of goods without payment of appropriate taxes. Upon determination that proper excise taxes on goods have not been paid, the customs division will have the authority to impose back taxes, penalties and interest on all goods in question.
Source: official American Samoa text · Last verified 2026-08-27
Frequently Asked Questions About American Samoa § 27.1043
What does American Samoa Code Annotated § 27.1043 cover?
Section 27.1043 ("Discovery of non") 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 § 27.1043?
A common citation format is "American Samoa Code Annotated § 27.1043" (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 § 27.1043 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.