American Samoa § 11.1044 - Soft drink tax
Full text of American Samoa American Samoa Code Annotated § 11.1044 — Soft drink tax, with citation guidance and answers to common questions.
§ 11.1044. Soft drink tax
There shall be allowed to any applicant therefor a drawback of the full amount of the tax paid under this chapter, exclusive of any penalties or interest, upon fulfillment of the following conditions: (1) that the taxable beverage manufactured or produced in American Samoa has been consigned and duly delivered to a point outside the Territory of American Samoa; and (2) that the beverage so exported was not the subject of any sale within American Samoa other than a transfer involving substantially the entire stock-in-trade, goodwill and franchise or other rights concerning the beverage upon which the tax was paid; and (3) that the taxes have been fully paid to the government; and (4) that the applicant is a duly licensed manufacturer or producer in American Samoa.
Frequently Asked Questions About American Samoa § 11.1044
What does American Samoa Code Annotated § 11.1044 cover?
Section 11.1044 ("Soft drink 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 § 11.1044?
A common citation format is "American Samoa Code Annotated § 11.1044" (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 § 11.1044 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.