Title 11 — Revenue
12 chapters · 127 sections in this title.
A.S.C.A. § 11.1001 Imposition-Basis for computation- Conditional release
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(a) An excise tax shall be levied and paid at the point of entry, on the items listed in 11.1002, except those items imported by the United States Government. (b) The basis for computing the tax is the purchase price of the items, except for certain petroleum products, and shall …
A.S.C.A. § 11.1002 Amount of tax on certain items
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(a) The tax on each item is: (1) beer, malt extract, alcoholic beverage, tobacco products and smoking accessories: (A) one hundred ninety percent of the basis of beer as defined in 27.0501(6), and malt extract, except that any person 21 years of age or over may bring into America…
A.S.C.A. § 11.1003 Emergency tax power of Governor
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The Governor shall have emergency power to impose additional excise taxes on any items to the list of taxable items or to reduce excise taxes on any item, if he deems it desirable in the public interest, until the next meeting of the Legislature. History: 1967, PL 10-23.
A.S.C.A. § 11.1004 Customs regulations applicable
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The provisions of 27.1001 et seq., apply to this chapter. History: 1967, PL 10-23.
A.S.C.A. § 11.1020 Abolition of customs duties on imports
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(a) There shall be no duties levied on imports into American Samoa after 31 May 1967. (b) This section and 11.1021 and 11.1501 shall take effect as of 1 June 1967 because of the desire of the Legislature for immediate abolition of customs duties and the advantages which will accr…
A.S.C.A. § 11.1021 Authority to reimpose import duties
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The Governor is authorized to reimpose any import duty which existed before this section and 11.1020 and 11.1501 were enacted if he determines that the level of retail prices for the articles has not been reduced to the extent warranted by the abolition of duties. It is the inten…
A.S.C.A. § 11.1031 Hard liquor tax—Exemption—Disposition
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Repealed by PL 18-53.
A.S.C.A. § 11.1041 Soft drink tax—Levy—Rate
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There is levied and assessed upon, and there shall be collected from every business engaged in the manufacture or production in American Samoa of any soft drink or nonalcoholic beverage or syrup for use in the making or preparation of soft drinks, in addition to all other applica…
A.S.C.A. § 11.1042 Soft drink tax—Attachment of tax liability
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The tax levied by this chapter shall attach at the time of the completion of the process of manufacture. History: 1965, PL 9-15.
A.S.C.A. § 11.1043 Soft drink tax—Report and payment
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The manufacture or producer shall prepare a quarterly report and pay to the government a tax on all taxable soft drinks or syrups manufacture red during the quarter. The tax shall be due and payable not more than 30 days following the end of any particular quarter. History: 1965,…
A.S.C.A. § 11.1044 Soft drink tax - Export drawback of taxes paid
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There shall be allowed to any applicant therefor a drawback of the full amount of the tax paid under this chapter, exclusive of any penalties or interest, upon fulfillment of the following conditions: (1) that the taxable beverage manufactured or produced in American Samoa has be…
A.S.C.A. § 11.1045 Soft drink tax—Violation—Penalty
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A person, firm or corporation who knowingly violates 11.1041 through 11.1045 is guilty of class B misdemeanor. History: 1963, PL 9-15; amd 1980, PL 16-90