American Samoa § 11.0404 - Administration and enforcement of income tax.
Full text of American Samoa American Samoa Code Annotated § 11.0404 — Administration and enforcement of income tax., with citation guidance and answers to common questions.
§ 11.0404. Administration and enforcement of income tax.
(a) The administration and enforcement of the American Samoa Income Tax shall be the responsibility of the Treasurer of American Samoa under the general supervision of the Governor. (b) The Treasurer shall have the same administrative and enforcement powers and remedies with regard to the American Samoa Income Tax as the Secretary of the Treasury, and other United States officials of the Executive branch, have with regard to the United States Income Tax. (c) Rules for enforcement of the Income Tax Act shall be prescribed by the Treasurer. (d) The Treasurer shall have authority to issue, as needed, all or a part of the text of income tax laws in force pursuant to this chapter, but the failure to exercise such authority may not prejudice or limit the application of the laws so in force. Amendments: 1987 Subsection (a): changed “Treasurer” to lower case; added “general” before “supervision”. Subsection (b) substituted “Treasurer” for “Governor”: capitalized “executive”. Subsection (c): Substituted “Treasurer” for “Governor” and “as needed, all or a part of” for “from time to tune, in whole in part,”
Source: official American Samoa text · Last verified 2026-08-27
Frequently Asked Questions About American Samoa § 11.0404
What does American Samoa Code Annotated § 11.0404 cover?
Section 11.0404 ("Administration and enforcement of income tax.") 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 § 11.0404?
A common citation format is "American Samoa Code Annotated § 11.0404" (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 § 11.0404 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.