11.1044 Soft drink tax – Export drawback of taxes paid.

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There shall be allowed to any applicant therefor a drawback of the full amount of the tax paid under this chapter, exclusive of any penalties or interest, upon fulfillment of the following conditions:

(1) that the taxable beverage manufactured or produced in American Samoa has been consigned and duly delivered to a point outside the Territory of American Samoa; and

(2) that the beverage so exported was not the subject of any sale within American Samoa other than a transfer involving substantially the entire stock-in-trade, goodwill and franchise or other rights concerning the beverage upon which the tax was paid; and

(3) that the taxes have been fully paid to the government; and

(4) that the applicant is a duly licensed manufacturer or producer in American Samoa.

History: 1965, PL 9-15.