11.1003 Emergency tax power of Governor.

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The Governor shall have emergency power to impose additional excise taxes on any items to the list of taxable items or to reduce excise taxes on any item, if he deems it desirable in the public interest, until the next meeting of the Legislature.

History: 1967, PL 10-23.

Case Notes:
Excise tax on imposed vehicles has rational basis in desire of Fono to maintain beauty of the islands and will be upheld by court. Absent adoption of USC provisions relating to excise tax rules, chapter will be implemented in its own terms. Letuli v. Government of American Samoa, ASR (1976).