American Samoa § 11.0607 - Wage tax.
Full text of American Samoa American Samoa Code Annotated § 11.0607 — Wage tax., with citation guidance and answers to common questions.
§ 11.0607. Wage tax.
(a) All wages earned in the Territory shall be taxed at the rate of two percent (2%). This tax is in addition to American Samoa’s income tax as set forth in Chapters 4 and 5 of this Title. (b) This tax shall be paid by the wage earner and reported on the wage earner’s tax return. (c) Employers shall immediately increase the minimum withholding for all employees from 4% to 6%. (d) This wage tax shall take effect and commence in tax year 2012. Revenue generated from this wage tax shall be deposited in the Treasury. (e) The Treasurer shall transfer accumulated proceeds from this account in the following manner and for the following purposes: (1) first, proceeds shall be transferred on a monthly basis to the Workmen’s Compensation Account until the sum of such transfers totals $3,000,000, which shall be considered as repayment of the loan to the American Samoa Medical Center from the Workmen’s Compensation Account; and, thereafter, (2) fifty percent (50%) of accumulated proceeds shall be transferred to the LBJ operation; and (3) fifty percent (50%) of accumulated proceeds shall be transferred to a separate special account of the American Samoa Medical Center no later than the 5th day of each month and used to support the Off-Island Medical Referral Program. (f) This earmark is separate and apart from the earmark established pursuant to section 11.0605.
Frequently Asked Questions About American Samoa § 11.0607
What does American Samoa Code Annotated § 11.0607 cover?
Section 11.0607 ("Wage 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 § 11.0607?
A common citation format is "American Samoa Code Annotated § 11.0607" (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 § 11.0607 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.