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…