Title 11 — Revenue
12 chapters · 127 sections in this title.
A.S.C.A. § 11.0201 Place of filing
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Notices of liens on real and personal property, tangible or intangible, for taxes payable to the United States, and certificates and notices affecting the liens, shall be filed in the Office of the Territorial Registrar of American Samoa. History: 1970, PL 11-105.
A.S.C.A. § 11.0202 Effect of certification of notices
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Certification by the Secretary of the Treasury of the United States, or his delegate, of notices of liens or certificates, or other notices affecting tax liens, entitles them to be filed, and no other attestation, certification, or acknowledgment is necessary. History: 1970, PL 1…
A.S.C.A. § 11.0203 Duties of filing officer
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(a) If a notice of federal tax lien, a refiling of tax lien, or a notice of revocation of any certificate described in subsection(b) is presented to the filing officer, he shall endorse thereon his identification and the date and time of receipt and forthwith file it alphabetical…
A.S.C.A. § 11.0204 Fees
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(a) The fee for filing and indexing each notice of lien or certificate or notice affecting the tax lien shall be $3. (b) The fee for a certificate under section 11.0203 shall be $1. (c) The filing officer shall bill the district directors of Internal Revenue on a monthly basis fo…