American Samoa § 11.1612 - Construction to avoid double exemption.
Full text of American Samoa American Samoa Code Annotated § 11.1612 — Construction to avoid double exemption., with citation guidance and answers to common questions.
§ 11.1612. Construction to avoid double exemption.
The provisions of this chapter shall be strictly construed to discourage and frustrate the use of any subterfuge, device or scheme, whether by means of sale, transfer, assignment of assets or interests, or otherwise, designed to secure a tax exemption for any person, partnership, or corporation previously granted or enjoying such exemption upon the basis of the same or substantially the same investment.
Frequently Asked Questions About American Samoa § 11.1612
What does American Samoa Code Annotated § 11.1612 cover?
Section 11.1612 ("Construction to avoid double exemption.") 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 § 11.1612?
A common citation format is "American Samoa Code Annotated § 11.1612" (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 § 11.1612 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.