American Samoa § 11.0406 - Withholding exemption certificate required.
Full text of American Samoa American Samoa Code Annotated § 11.0406 — Withholding exemption certificate required., with citation guidance and answers to common questions.
§ 11.0406. Withholding exemption certificate required.
(a) The provisions of the income tax relating to the collection of income tax at the source on wages shall apply to remuneration paid on or after the first day of the first month which begins more than 30 days after the date of enactment of this chapter. (b) Not later than 15 days before the date on which the collection of income tax at source on wages first becomes effective under subsection (a), each employee receiving wages shall furnish his employer with the withholding exemption certificate required by section 3402(f)(2) of the United States Internal Revenue Code of 1954 as adopted and amended by American Samoa. (c) The provisions of chapter 3 of the Internal Revenue Code, relating to withholding of tax on nonresident aliens and foreign corporations, shall be effective after 31 December 1962.
Source: official American Samoa text · Last verified 2026-08-27
Frequently Asked Questions About American Samoa § 11.0406
What does American Samoa Code Annotated § 11.0406 cover?
Section 11.0406 ("Withholding exemption certificate required.") 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 § 11.0406?
A common citation format is "American Samoa Code Annotated § 11.0406" (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 § 11.0406 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.