Collection actions

A.S.C.A. § 11.0411 — under Income Tax.

A.S.C.A. § 11.0411

A civil action for the collection of the American Samoa income tax, together with any fines, penalties and forfeiture, or for the recovery of any erroneous refund of such tax, may be brought in the name of and by American Samoa in the High Court.

History: 1963, PL 8-1.