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American Samoa
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Title 11, Revenue

12 chapters · 127 sections in this title.

All chapters in Title 11127Ch 05, Amendments to Internal Revenue Code37Ch 04, Income Tax14Ch 10, Excise Tax on Imports12Ch 16, Tax Incentives for Businesses12Ch 18, Foreign Sales Corporations12Ch 30, American Samoa Finance Committee12Ch 19, Economic Development Financing7Ch 06, Miscellaneous Taxes6Ch 11, Secondhand Imported Items Tax6Ch 02, Filing of Federal Tax Liens4Ch 01, General Provisions3Ch 15, Excise Tax on Exports2
3 sections·Filtered byTitle 11✕Ch 01✕
  • A.S.C.A. § 11.0101 Authority to impose special taxes

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    (a) In addition to the taxes imposed by this title, the Governor may at any time, either upon the request of the chief of any district, county, or village, or upon his own initiative, authorize and direct the chief of the district, county, or village to levy a special tax for a s…

  • A.S.C.A. § 11.0102 Setoff against money owed government

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    The Treasurer of American Samoa may deduct from any amount, which the government owes to any person the amount of any tax, license fee or other sum, which such person owes to the government. History: 1965, PL 9-22.

  • A.S.C.A. § 11.0103 Showing of payment of taxes prior to leaving American Samoa

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    Before leaving American Samoa, any person may be required to show that all taxes due or accrued to American Samoa have been paid or guaranteed. History: 1965, PL 9-22.

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