Chapter 04 - Income Tax

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…