In the application of this chapter and chapter 11.05, except where it is clearly otherwise required, the applicable provisions of the United States Internal Revenue Code of 1954 shall be read so as to substitute “American Samoa” for “United States”, “Treasurer of American Samoa” for “Secretary or his delegate”, “Treasurer of American Samoa” for “Commissioner of Internal Revenue” and “Collector of Internal Revenue”, and “High Court” for “District Court” and “Tax Court”, with other changes in nomen-clature and other language, including the omission of inapplicable language, where necessary to effect the intent of this section.
History: 1963, PL 8-1; amd 1987, PL 20-29 § 2.
Amendments: 1987 Substituted “Treasurer of American Samoa” for “Governor”.