American Samoa § 27.1028 - Refund of duties or excise taxes.
Full text of American Samoa American Samoa Code Annotated § 27.1028 — Refund of duties or excise taxes., with citation guidance and answers to common questions.
§ 27.1028. Refund of duties or excise taxes.
(a) Customs duties or excise taxes paid under this chapter or 11.1001 et seq. on merchandise which is later sold to the United States Government or a private or governmental entity for export outside of American Samoa, shall be refunded on the basis of 100% for sales to the United States Government and 90% for sales for export outside of American Samoa to the vendor upon proof that the duty or tax was paid by the vendor, such sale was made, and the sales price did not include the amount of the duty or tax. (b) For purposes of this section no refund shall be allowed in sales of less than $25 per line item. (c) Application for the refund shall be made within 90 days of the date of the sale. . Amendments: 1977 Subsection (a): amended generally. 2001 Subsection (a): delete the words “or the government” within the sentence.
Source: official American Samoa text · Last verified 2026-08-27
Frequently Asked Questions About American Samoa § 27.1028
What does American Samoa Code Annotated § 27.1028 cover?
Section 27.1028 ("Refund of duties or excise 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 § 27.1028?
A common citation format is "American Samoa Code Annotated § 27.1028" (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 § 27.1028 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.