Chapter 16 - Tax Incentives for Businesses

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…

11.1610 Limitation of exemption—Prior exemption

(a) If at the time of application the grantee…

11.1611 Transfer of certificate.

(a) A certificate of tax exemption granted un…

11.1612 Construction to avoid double exemption.

The provisions of this chapter shall be stric…

11.1801 Legislative findings and purposes.

The Legislature Finds and declares that: (1)…