Code Annotated
| 11.0525 Adds (7) to Section 3402(f). Section 3402(f) is amended by adding the foll… |
| 11.0526 Section 3404 amended. Section 3404, relating to return and payment… |
| 11.0527 Adds (33) to Section 7701(a). Section 7701(a), relating to definitions, is… |
| 11.0528 Chapter 2 deleted. Chapter 2, relating to tax on self-employment… |
| 11.0529 Chapter 4 deleted. Chapter 4, relating to rules applicable to re… |
| 11.0530 Sections 43 and 3507 deleted. Section 43, relating to the earned income cre… |
| 11.0531 Renumbers Section 221 to 222 and adds new Section 221. Section 221, relating to cross-references wit… |
| 11.0532 Section 457(d)(1) amended. Section 457(d)(1) providing definitions is am… |
| 11.0533 Partial recoupment of corporate taxes. (a) Section 11(b), relating to the amount of… |
| 11.0534 Maximum tax imposed upon corporations. Notwithstanding the provisions of section 11.… |
| 11.0535 Section 876 amended. Section 876 relating to alien residents of Gu… |
| 11.0536 Section 1442(c) deleted. Section 1442(c) relating to corporations form… |
| 11.0537 Section 881(b) deleted. Section 881(b) relating to corporations forme… |
| 11.0601 Definitions. As used in this chapter: (a) “Coin operated d… |
| 11.0602 Machine and device tax imposed. An annual tax is imposed for the licensing of… |
| 11.0603 Responsibilities of owners. (a) Within thirty days after this law goes in… |
| 11.0604 Penalties. (a) Violation of any of the provisions of thi… |
| 11.0605 Funds for student financial aid. The proceeds of taxes and fees collected unde… |
| 11.0607 Wage tax. (a) All wages earned in the Territory shall b… |
| 11.1001 Imposition-Basis for computation- Conditional release. (a) An excise tax shall be levied and paid at… |
| 11.1002 Amount of tax on certain items. (a) The tax on each item is: (1) beer, malt e… |
| 11.1002.1 Cigarette excise tax—Violation—Penalty. A person, firm, or corporation who fails to p… |
| 11.1003 Emergency tax power of Governor. The Governor shall have emergency power to im… |
| 11.1003.1 Exemption for specially-equipped motor vehicles. Any motor vehicle, which has been specially e… |
| 11.1004 Customs regulations applicable. The provisions of 27.1001 et seq., apply to t… |
| 11.1020 Abolition of customs duties on imports. (a) There shall be no duties levied on import… |
| 11.1021 Authority to reimpose import duties. The Governor is authorized to reimpose any im… |
| 11.1031 Hard liquor tax—Exemption—Disposition. Repealed by PL 18-53. |
| 11.1041 Soft drink tax—Levy—Rate. There is levied and assessed upon, and there… |
| 11.1042 Soft drink tax—Attachment of tax liability. The tax levied by this chapter shall attach a… |
| 11.1043 Soft drink tax—Report and payment. The manufacture or producer shall prepare a q… |
| 11.1044 Soft drink tax – Export drawback of taxes paid. There shall be allowed to any applicant there… |
| 11.1045 Soft drink tax—Violation—Penalty. A person, firm or corporation who knowingly v… |
| 11.1101 Definitions. As used in this chapter (a) “Resale” includes… |
| 11.1102 Imposition of tax—Effective date. (a) There is levied and assessed, and there s… |
| 11.1103 Rate of tax. The rate of the tax shall be 30% of the price… |
| 11.1104 Collection of tax. The tax shall be forwarded to the Treasurer o… |
| 11.1105 Exemption for items imported for personal use. Any person making a declaration that secondha… |
| 11.1106 Tax on resale of exempted items. If any item exempted from the tax pursuant to… |
| 11.1501 Export duties. During the first 10 days of any calendar year… |
| 11.1502 Unprocessed fish excise tax-Documentation-Funds earmarked-Violations. Repealed by PL 20-2 7 |
| 11.1601 Purpose-Grant and extent of tax exemptions. (a) In order to establish a firm foundation f… |
| 11.1602 Promotion of incentive program. The Department of Administrative Services sha… |
| 11.1603 Tax Exemption Board-Composition. There is established a Tax Exemption Board of… |
| 11.1604 Application for tax exemption certificate. All applications for tax exemption certificat… |
| 11.1605 Powers and duties of Board regarding tax exemptions. The Board, acting by vote of any 3 members, s… |
| 11.1606 Governor’s powers regarding tax exemptions. (a) The Governor of American Samoa shall have… |
| 11.1607 General requirements for exemption. In order to qualify for a certificate of tax… |
| 11.1608 Contents of certificate—Contract. (a) A certificate of tax exemption shall be i… |
| 11.1609 Amendment of certificate. (a) If, after a tax exemption certificate has… |