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Repealed by PL 18-53.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…