Imposition of tax—Effective date

A.S.C.A. § 11.1102 — under Secondhand Imported Items Tax.

A.S.C.A. § 11.1102

(a) There is levied and assessed, and there shall be collected, in addition to all other applicable taxes, a special tax upon all secondhand motor vehicles, machinery and household appliances imported into American Samoa for resale.

(b) The tax shall take effect on 1 June 1967.

History: 1965, PL 9-8; 1967, PL 10-24.