Code Annotated
| 10.0603 Expenditure of Legislature funds. Except as otherwise limited by law the Legisl… |
| 10.0701 Economic Stabilization and Emergency Fund – Creation – Purpose. The American Samoa Economic Stabilization and… |
| 10.0702 Appropriation – Funding. Authorization is granted to earmark $200,000… |
| 10.0703 Advisory budget commission – Creation. An advisory budget commission consisting of t… |
| 11.0101 Authority to impose special taxes. (a) In addition to the taxes imposed by this… |
| 11.0102 Setoff against money owed government. The Treasurer of American Samoa may deduct fr… |
| 11.0103 Showing of payment of taxes prior to leaving American Samoa. Before leaving American Samoa, any person may… |
| 11.0201 Place of filing. Notices of liens on real and personal propert… |
| 11.0202 Effect of certification of notices. Certification by the Secretary of the Treasur… |
| 11.0203 Duties of filing officer. (a) If a notice of federal tax lien, a refili… |
| 11.0204 Fees. (a) The fee for filing and indexing each noti… |
| 11.0401 Substitution of terms. In the application of this chapter and chapte… |
| 11.0402 Interpretation of chapter. This chapter and chapter 11.05, the Samoan In… |
| 11.0403 Imposition of tax – Citation. (a) The income tax and the income tax rules i… |
| 11.0404 Administration and enforcement of income tax. (a) The administration and enforcement of the… |
| 11.0404.1 Businesses operating under a tax exemption. (a) All businesses having a tax exemption und… |
| 11.0405 Part-year residents-Returns required-Deductions -Exemptions and credits. (a) A part-year resident, for the period that… |
| 11.0406 Withholding exemption certificate required. (a) The provisions of the income tax relating… |
| 11.0407 Income tax reserve account. (a) The Treasurer of American Samoa shall est… |
| 11.0408 High Court jurisdiction. The High Court shall have exclusive original… |
| 11.0409 Suits for recovery of taxes – Payment of judgments. (a) Suits for the recovery of any American Sa… |
| 11.0410 Execution against Governor and government personnel (a) Execution may not issue against the Gover… |
| 11.0411 Collection actions. A civil action for the collection of the Amer… |
| 11.0412 Tax liens. American Samoa shall have a lien with respect… |
| 11.0413 Criminal offenses. Any act or failure to act with respect to the… |
| 11.0414 Notification and assessment of Samoan income tax in the case of adjustments to United States income tax of corporation. (a) In the case of a taxpayer that is a corpo… |
| 11.0501 Amendments to Internal Revenue Code, as adopted. The United States Internal Revenue Code of 19… |
| 11.0502 Section 5 redesignated as Section 6. Section 5, relating to cross-reference with r… |
| 11.0503 Section 5 added. Section 5 is added to read: “SEC. 5. ALTERNAT… |
| 11.0504 Effective date of Section 38. Section 38, relating to investment credit, sh… |
| 11.0505 Last sentence of Section 48(d), and all of Section 48(g) deleted. The last sentence of Section 48(d), relating… |
| 11.0506 Section 63(a) amended. Section 63(a), relating to the definition of… |
| 11.0507 Section 482 amended and Section 483 added. Repealed by PL 16-87 § 4. History:1963, PL 8-… |
| 11.0508 Section 876 deleted. Section 876, relating to alien residents of P… |
| 11.0509 Section 881(a)(1) amended. Section 881(a)(1) relating to the imposition… |
| 11.0510 Paragraph (e) added to Section 881. Section 881 relating to the tax on income of… |
| 11.0511 Paragraph (f) added to Section 881. Section 881 relating to the tax on income of… |
| 11.0512 Section 931 deleted. Section 931, relating to income from sources… |
| 11.0513 Section 932 deleted. Section 932, relating to citizens of possessi… |
| 11.0514 Paragraphs (1) and (2) of Section 933 amended. Paragraphs (1) and (2) of Section 933, relati… |
| 11.0515 Section 1441(c) amended. Section 1441(c), relating to exceptions from… |
| 11.0516 Section 1441(b) amended. Section 1441(b) relating to withholding of in… |
| 11.0517 Paragraph (d) added to Section 1442. Section 1442 relating to the withholding of t… |
| 11.0518 Paragraph (e) added to Section 1442. Section 1442 relating to the withholding of t… |
| 11.0519 Section 3401 amended. Section 3401, relating to definitions for the… |
| 11.0520 Section 3402 (a) amended. Section 3402 (a), relating to requirements of… |
| 11.0521 Section 3402(c)(1) amended. Section 3402(c)(1), relating to wage bracket… |
| 11.0522 Subsection (c),(f)(6), and (j) of Section 3402 deleted. Subsection (c), relating to included and excl… |
| 11.0523 Section 3402(f)(1) amended. Section 3402(f)(1), relating to withholding e… |
| 11.0524 Section 3402(f)(2) amended. Section 3402(f)(2) is amended to read as foll… |