American Samoa § 11.1609 - Amendment of certificate.
Full text of American Samoa American Samoa Code Annotated § 11.1609 — Amendment of certificate., with citation guidance and answers to common questions.
§ 11.1609. Amendment of certificate.
(a) If, after a tax exemption certificate has been issued, the grantee engages in any business in American Samoa not enumerated in the certificate, and one new business accounts for more than 5% of the gross sales receipts of the grantee in any year, the grantee shall promptly apply for appropriate amendment of the certificate. (b) An amended certificate shall be issued, which may exclude from or extend to the new business some or all of the tax exemption initially granted. The amended certificate shall be effective as of the beginning of the year in which the new business accounted for more than 5% of the gross sales receipts. (c) A failure to apply for an amended certificate in accordance with the provisions of this section may be deemed substantial non-performance of a condition of the tax exemption certificate.
Source: official American Samoa text · Last verified 2026-08-27
Frequently Asked Questions About American Samoa § 11.1609
What does American Samoa Code Annotated § 11.1609 cover?
Section 11.1609 ("Amendment of certificate.") 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 § 11.1609?
A common citation format is "American Samoa Code Annotated § 11.1609" (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 § 11.1609 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.