Title 11 — Revenue
12 chapters · 127 sections in this title.
A.S.C.A. § 11.0401 Substitution of terms
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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” …
A.S.C.A. § 11.0402 Interpretation of chapter
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This chapter and chapter 11.05, the Samoan Income Tax, must be interpreted and administered in a manner to: (1) prevent the collection of the Samoan Income Tax at the source on wages which, by virtue of section 931(i) of the United States Internal Revenue Code of 1954, are subjec…
A.S.C.A. § 11.0403 Imposition of tax - Citation
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(a) The income tax and the income tax rules in force in the United States of America in effect on December 31, 2000, where not clearly inapplicable or incompatible with the intent of this section, are adopted by American Samoa, and shall be deemed to impose a separate Territorial…
A.S.C.A. § 11.0404 Administration and enforcement of income tax
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(a) The administration and enforcement of the American Samoa Income Tax shall be the responsibility of the Treasurer of American Samoa under the general supervision of the Governor. (b) The Treasurer shall have the same administrative and enforcement powers and remedies with rega…
A.S.C.A. § 11.0405 Part-year residents-Returns required-Deductions -Exemptions and credits
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(a) A part-year resident, for the period that he is a resident of American Samoa, must report on his Samoan income tax return all Samoan sources of income including wages from U.S. Government agencies. (b) A part-year resident may claim the optional standard deduction in lieu of …
A.S.C.A. § 11.0406 Withholding exemption certificate required
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(a) The provisions of the income tax relating to the collection of income tax at the source on wages shall apply to remuneration paid on or after the first day of the first month which begins more than 30 days after the date of enactment of this chapter. (b) Not later than 15 day…
A.S.C.A. § 11.0407 Income tax reserve account
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(a) The Treasurer of American Samoa shall establish an “Income Tax Reserve Account” promptly upon the enactment of the Samoan Income Tax Act and shall deposit in such account 25% of all corporate income taxes, as and when collected, unless at the time of collection the reserve ac…
A.S.C.A. § 11.0408 High Court jurisdiction
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The High Court shall have exclusive original jurisdiction over all judicial proceedings in American Samoa, both criminal and civil, irrespective of the degree of the offense or the amount involved, with respect to the American Samoa Income Tax. History: 1963, PL 8-1.
A.S.C.A. § 11.0409 Suits for recovery of taxes - Payment of judgments
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(a) Suits for the recovery of any American Samoa Income Tax alleged to have been erroneously or illegally assessed or collected, or of any penalty claimed to have been collected without authority, or of any sum alleged to have been excessive or in any manner wrongfully collected,…
A.S.C.A. § 11.0410 Execution against Governor and government personnel
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(a) Execution may not issue against the Governor or any officer or employee of American Samoa on a final judgment in any proceeding against him for any acts or for the recovery of money exacted by or paid to him and subsequently paid into the Treasury of American Samoa in perform…
A.S.C.A. § 11.0411 Collection actions
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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.
A.S.C.A. § 11.0412 Tax liens
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American Samoa shall have a lien with respect to the American Samoa Income Tax in the same manner and with the same effect, and subject to the same conditions, as the United States has a lien with respect to the United States Income Tax. Such lien shall be enforceable in the name…
A.S.C.A. § 11.0413 Criminal offenses
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Any act or failure to act with respect to the American Samoa Income Tax which constitutes a criminal offense under chapter 75 of subtitle F of the United States Internal Revenue Code of 1954, as adopted by this chapter, is an offense against American Samoa and may be prosecuted i…
A.S.C.A. § 11.0414 Notification and assessment of Samoan income tax in the case of adjustments to United States income tax of corporation
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(a) In the case of a taxpayer that is a corporation that has engaged in a trade or business in American Samoa during a taxable year, such taxpayer (or its successor) shall report to the Treasurer of American Samoa any change or correction by the gross income, deduction, credit, o…