American Samoa § 11.0409 - Suits for recovery of taxes
Full text of American Samoa American Samoa Code Annotated § 11.0409 — Suits for recovery of taxes, with citation guidance and answers to common questions.
§ 11.0409. Suits for recovery of taxes
(a) Suits for the recovery of any American Samoa Income Tax alleged to have been erroneously or illegally assessed or collected, or of any penalty claimed to have been collected without authority, or of any sum alleged to have been excessive or in any manner wrongfully collected, are subject to the statutory requirements applicable to suits for the recovery of such amounts maintained against the United States in the United States District Courts with respect to the United States Income Tax. (b) When any judgment against American Samoa under this section has become final, the Governor or his delegate shall order the payment of such judgment out of any unencumbered funds in the Treasury of American Samoa, after first resorting to funds in the income tax reserve account if the plaintiff or petitioner is a corporation.
Source: official American Samoa text · Last verified 2026-08-27
Frequently Asked Questions About American Samoa § 11.0409
What does American Samoa Code Annotated § 11.0409 cover?
Section 11.0409 ("Suits for recovery of taxes") 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 § 11.0409?
A common citation format is "American Samoa Code Annotated § 11.0409" (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 § 11.0409 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.