Title 11 — Revenue
12 chapters · 127 sections in this title.
A.S.C.A. § 11.0501 Amendments to Internal Revenue Code, as adopted
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The United States Internal Revenue Code of 1954, as adopted by American Samoa, is amended as set forth in this chapter. History: 1963, PL 8-1; 1965, PL 9-21; 1966, PL 9-52; 1969, PL 11-45; 1970, PL 1-134.
A.S.C.A. § 11.0502 Section 5 redesignated as Section 6
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Section 5, relating to cross-reference with respect to tax on individuals, is redesignated as Section 6. History: 1963, PL 8-1; 1965; PL 9-21; 1966, PL 9-52; 1969, PL 11-45; 1970, PL 11-134.
A.S.C.A. § 11.0503 Section 5 added
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Section 5 is added to read: “SEC. 5. ALTERNATE MINIMUM TAX. In the case of a taxpayer other than a corporation, if an amount equal to 4% for tax year 2001 and 4% for tax years thereafter of the adjusted gross income exceeds the regular tax for the taxable year then there is impos…
A.S.C.A. § 11.0504 Effective date of Section 38
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Section 38, relating to investment credit, shall be effective on all property placed into service on or after 1 January 1978. History:1977, PL 15-52 § 2; amd 1980, PL 16-87 § 2. Amendments: 1980 Deleted last sentence.
A.S.C.A. § 11.0505 Last sentence of Section 48(d), and all of Section 48(g) deleted
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The last sentence of Section 48(d), relating to certain leased property, and all of Section 48(g), relating to adjustment to basis of property, are deleted. History: 1963, PL 8-1; 1965, PL 9-21; PL 9-66, PL 9-52; 1969, PL 11-45; 1970, PL 11-134.
A.S.C.A. § 11.0506 Section 63(a) amended
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Section 63(a), relating to the definition of taxable income, is amended by deleting “Except as provided in subsection (b),” and by inserting in lieu thereof “Except as provided in subsections (b) and (c)”. History: 1963, PL 8-1; 1965, PL 9-21; 1966, PL 9-52; 1969, PL 11-45; 1970,…
A.S.C.A. § 11.0507 Section 482 amended and Section 483 added
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Repealed by PL 16-87 § 4. History:1963, PL 8-1; 1965, PL 9-21; 1966, PL 9-52; 1969, PL 11-45; 1970, PL 11-134.
A.S.C.A. § 11.0508 Section 876 deleted
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Section 876, relating to alien residents of Puerto Rico, is deleted. History: 1963, PL 8-1; 1965, PL 9-21; 1966, PL 9-52; 1969, PL 11-45; 1970, PL 11-134.
A.S.C.A. § 11.0509 Section 881(a)(1) amended
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Section 881(a)(1) relating to the imposition of tax on income of foreign corporations not connected with American Samoa business is amended by inserting after the word “dividends” the following: “(other than dividends paid by a corporation organized under the laws of one of the s…
A.S.C.A. § 11.0510 Paragraph (e) added to Section 881
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Section 881 relating to the tax on income of foreign corporations not connected with American Samoa business is amended by adding after paragraph(d), the following new paragraph: “(e) Motion picture rentals. In the case of revenues derived by foreign corporations from the rental …
A.S.C.A. § 11.0511 Paragraph (f) added to Section 881
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Section 881 relating to the tax on income of foreign corporations not connected with American Samoa business is amended by adding after paragraph (e), the following new paragraph: “(f) Reinsurance Premiums—In the case or premiums derived by foreign corporations from reinsurances …
A.S.C.A. § 11.0512 Section 931 deleted
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Section 931, relating to income from sources within possessions of the United States, is deleted. History: 1963, PL 8-1; 1965, PL 9-21; 1966, PL 9-52; 1969, PL 11-45; 1970, PL 11-134.
A.S.C.A. § 11.0513 Section 932 deleted
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Section 932, relating to citizens of possessions of the United States, is deleted. History: 1963, PL 8-1; 1965, PL 9-21; 1966, PL 9-52; 1969, PL 11-45; 1970, PL 11-134.
A.S.C.A. § 11.0514 Paragraphs (1) and (2) of Section 933 amended
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Paragraphs (1) and (2) of Section 933, relating to income from sources within Puerto Rico, are amended by deleting: “(except a-mounts received for services performed as an employee of the United States or any agency thereof).” History: 1963, PL 8-1; 1965, PL 9-21; 1966, PL 9-52; …
A.S.C.A. § 11.0515 Section 1441(c) amended
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Section 1441(c), relating to exceptions from withholding of tax on nonresident aliens, is amended by adding the following new paragraph: “Payments by the United States. No deduction or withholding under subsection(a) shall be required in case of amounts paid to a nonresident alie…
A.S.C.A. § 11.0516 Section 1441(b) amended
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Section 1441(b) relating to withholding of income tax is amended by inserting after the word “dividends” the following: “(other than dividends paid by a corporation organized under the laws of one of the states or territories of the United States to a corporation organized under …
A.S.C.A. § 11.0517 Paragraph (d) added to Section 1442
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Section 1442 relating to the withholding of tax on foreign corporations is amended by adding after paragraph (c) the following paragraph: “(d) Motion picture rentals. In the case of revenues derived by foreign corporations from the rental of motion pictures to businesses in Ameri…
A.S.C.A. § 11.0518 Paragraph (e) added to Section 1442
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Section 1442 relating to the withholding of tax on foreign corporations is amended by adding after paragraph (d) the following new paragraph: “(e) Reinsurance Premiums—In the case of premiums derived by foreign corporations from reinsurances in respect of insurance business trans…
A.S.C.A. § 11.0519 Section 3401 amended
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Section 3401, relating to definitions for the collection of income tax at source on wages, is amended to read as follows: “SEC. 3401 —DEFINITIONS. (a) Wages. For purposes of this chapter, the term “wages” means all remuneration (other than fees paid to a public official) paid in …
A.S.C.A. § 11.0520 Section 3402 (a) amended
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Section 3402 (a), relating to requirements of withholding with respect to income tax collected at the source, is amended to read as follows: “(a) Requirement of withholding: (1) Except as provided in paragraph (2), every employer making payment of wages shall deduct and withhold …
A.S.C.A. § 11.0521 Section 3402(c)(1) amended
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Section 3402(c)(1), relating to wage bracket withholding with respect to collection of income tax at source on wages, is amended to read as follows: “(c) Wage bracket withholding: (1)(A) In lieu of the tax required to be deducted and withheld under subsection(a)(l), the employer …
A.S.C.A. § 11.0522 Subsection (c),(f)(6), and (j) of Section 3402 deleted
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Subsection (c), relating to included and excluded wages, subsection (f)(6) relating to exemption of certain nonresident aliens, and subsection (j), relating to noncash remun-eration to retail commission salesmen, of Section 3402, are deleted. History: 1963, PL 8-1; 1965, PL 9-21;…
A.S.C.A. § 11.0523 Section 3402(f)(1) amended
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Section 3402(f)(1), relating to withholding exemptions, is amended by deleting “An employee receiving wages shall on any day be entitled to the following withholding exemptions:” and by inserting in lieu thereof “An employee receiving wages, with respect to which a tax is require…
A.S.C.A. § 11.0524 Section 3402(f)(2) amended
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Section 3402(f)(2) is amended to read as follows: “(2) Exemption certificates: (A) On commencement of employment. On or before the date of the commencement of employment with an employer, the employee shall furnish the employer with a signed withholding exemption certificate rela…
A.S.C.A. § 11.0525 Adds (7) to Section 3402(f)
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Section 3402(f) is amended by adding the following new paragraph: “(7) Zero withholding exemptions: An employee receiving wages, with respect to which a tax is required to be deducted and withheld under subsection (a)(2), shall not be entitled to any withholding exemptions.” Hist…
A.S.C.A. § 11.0526 Section 3404 amended
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Section 3404, relating to return and payment by governmental employer, is amended to read as follows: “SEC. 3404—RETURN AND PAYMENT BY GOVERNMENTAL EMPLOYER: If the employer is American Samoa, the return of the amount deducted and withheld upon any wages may be made by an officer…
A.S.C.A. § 11.0527 Adds (33) to Section 7701(a)
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Section 7701(a), relating to definitions, is amended by adding the following new para-graph: “(33) Citizen of American Samoa. The term citizen of American Samoa shall be considered not to include a citizen of American Samoa who is also a citizen of the United States.” History: 19…
A.S.C.A. § 11.0528 Chapter 2 deleted
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Chapter 2, relating to tax on self-employment income, is deleted. History: 1963, PL 8-1; 1965, PL 9-21; 1966, PL 9-52; 1969, PL 11-45; amd 1970, PL 11-134.
A.S.C.A. § 11.0529 Chapter 4 deleted
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Chapter 4, relating to rules applicable to recovery of excessive profits on government contracts, is deleted. History: 1963, PL 8-1; 1965, PL 9-21; 1966, PL 9-52; 1969, PL 11-45; amd 1970, PL 11-134.
A.S.C.A. § 11.0530 Sections 43 and 3507 deleted
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Section 43, relating to the earned income credit, and Section 3507, relating to advance payment of the earned income credit by employers, are deleted for all tax years beginning after 31 December 1979. History: 1980, PL 16-78 § 1; amd 1980, PL 16-87 § 2.
A.S.C.A. § 11.0531 Renumbers Section 221 to 222 and adds new Section 221
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Section 221, relating to cross-references with respect to additional itemized deductions for individuals is redesignated as Section 222. New Section 221 is added to read: “SEC. 221. STUDENT TUITION DEDUCTION A taxpayer may deduct from his adjusted gross income, if he elects to it…
A.S.C.A. § 11.0532 Section 457(d)(1) amended
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Section 457(d)(1) providing definitions is amended to read: “(1) State. The term “state” means a State, a Territory or the United States, a political subdivision of a State or Territory, and an agency or instrumentality of a State, Territory or political subdivision of a State or…
A.S.C.A. § 11.0533 Partial recoupment of corporate taxes
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(a) Section 11(b), relating to the amount of tax imposed on corporations for taxable years beginning on and after July 1, 1987, is amended to read: 11(b) Amount of tax. The amount of tax imposed by subsection(a) shall be the sum of; (1) 15 percent of so much of the taxable income…
A.S.C.A. § 11.0534 Maximum tax imposed upon corporations
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Notwithstanding the provisions of section 11.0533, the maximum amount of income tax imposed in a taxable year upon any corporation operating under a certificate of exemption issued pursuant to the tax incentives for businesses act, section 11.1601 et seq., shall not exceed the am…
A.S.C.A. § 11.0535 Section 876 amended
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Section 876 relating to alien residents of Guam, Puerto Rico, the Northern Marianas Islands and the United States is amended to read: (a) Alien individuals. This subpart shall not apply to any alien individual who is a bona fide resident of Puerto Rico, Guam, the Northern Mariana…
A.S.C.A. § 11.0536 Section 1442(c) deleted
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Section 1442(c) relating to corporations formed in Guam and other territories is deleted. History: 2009, PL 31-8.
A.S.C.A. § 11.0537 Section 881(b) deleted
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Section 881(b) relating to corporations formed in Guam and other territories is deleted. History: 2009, PL 31-8.