11.1041 Soft drink tax—Levy—Rate.

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There is levied and assessed upon, and there shall be collected from every business engaged in the manufacture or production in American Samoa of any soft drink or nonalcoholic beverage or syrup for use in the making or preparation of soft drinks, in addition to all other applicable taxes, an excise tax which shall be equal in rate to the duty imposed on the importation of such items into American Samoa pursuant to 11.1020, l1.1021, and 11.1501.

History: 1963, PL 8-1.