Chapter 18 - Foreign Sales Corporations

11.1802 Definitions.

As used in this chapter, unless the context c…

11.1803 Exemption of Foreign Sales Corporations from American Samoa Income Tax.

A corporation which is a Qualifying American…

11.1804 Exemption of Foreign Sales Corporation shareholders.

No tax shall be imposed pursuant to sections…

11.1805 Exemption of Foreign Sales Corporations from withholding taxes.

A corporation which is a Qualifying American…

11.1806 Exemption of Foreign Sales Corporations from excise taxes, customs duties, etc.

A corporation which is a Qualifying American…

11.1807 Qualifying American Samoa Foreign Sales Corporations.

(a) For purposes of this title, the term of Q…

11.1808 Election of status as Qualifying American Samoa Foreign Sales Corporation.

(a) Time for Making. An election by a corpora…

11.1809 Ten-year exemption.

Upon application to the Tax Exemption Board,…

11.1810 Rules and regulations.

The Tax Manager of American Samoa shall promu…

11.1811 Franchise tax on Qualified American Samoa Foreign Sales Corporations.

(a) Effective 1 October, 1984, a franchise ta…

11.1812 Modification of corporation law as regards Qualifying American Samoa Foreign Sales Corporations.

(a) So long as a corporation is a Qualifying…