11.0403 Imposition of tax – Citation.

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(a) The income tax and the income tax rules in force in the United States of America in effect on December 31, 2000, where not clearly inapplicable or incompatible with the intent of this section, are adopted by American Samoa, and shall be deemed to impose a separate Territorial income tax, payable to the government. These laws include, but are not limited to, the following provisions of the United States Internal Revenue Code of 1954: subtitle A; chapters 24 and 25 of subtitle C, with reference to the collection of income tax at source on wages; and all provisions of subtitle F which apply to the income tax, including provisions as to crimes, other offenses and forfeitures contained in chapter 75.

(b) For reference purposes, this chapter and chapter 11.05, and all provisions of the United States Internal Revenue Code of 1954 adopted by reference in subsection (a), may be cited as the “Samoan Income Tax Act.”

(c) In the event of a conflict between the provisions of the US Internal Revenue Code as adopted from time to time and the provisions of Title 11 Chapter 05 of the American Samoa Code Annotated, the provisions of Title 11 Chapter 05 shall take precedence.

History:1963, PL 8-l; amd 1977, PL 15-52 § 1, amd 2001, PL 27-15; amd 2009, PL. 31-8.

Amendments: 1977 Subsection (a): added reference to income tax rules and regulations, and added words “or adopted” in first sentence.

2001 Subsection (a): added words “in effect on December 31, 2000”, and deleted words “and those which may hereafter be enacted or adopted” in first sentence.

Case Notes:
Territorial Legislature has incorporated by reference the United States Internal Revenue Code, 26 U.S.C., for income taxation in American Samoa. A.S.C.A. § 11.0403. Klauk v. American Samoa Government, 13 A.S.R.2d 52 (1989).

American Samoa’s income tax law does not conflict with or purport to supplant federal tax laws, but it merely creates an additional, Territorial tax modeled on the federal tax law. A.S.C.A. § 11.0403. Alamoana Recipe Inc. v. American Samoa Government, 24 A.S.R.2d 156 (1993).