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12 chapters · 128 sections in this title.
A.S.C.A. § 11.1101 Definitions
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As used in this chapter (a) “Resale” includes a sale, conditional sale, regardless of later default, and foreclosure of a chattel mortgage. (b) “Secondhand items” refers to any motor vehicle, piece of machinery or household appliance which has been sold at retail and actually put…
A.S.C.A. § 11.1102 Imposition of tax—Effective date
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(a) There is levied and assessed, and there shall be collected, in addition to all other applicable taxes, a special tax upon all secondhand motor vehicles, machinery and household appliances imported into American Samoa for resale. (b) The tax shall take effect on 1 June 1967. H…
A.S.C.A. § 11.1103 Rate of tax
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The rate of the tax shall be 30% of the price received by the importer upon resale, or 30% of the fair market value of the item, as determined by the Treasurer or his delegate, if the importer transfers the item for other than cash. History: 1965, PL9-8; 1967, PL 10-24.
A.S.C.A. § 11.1104 Collection of tax
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The tax shall be forwarded to the Treasurer or his delegate within 20 days of the transfer of the item, accompanied by a description of the goods, the date of importation and the name of the carrier. History: 1965, PL 9-8; 1967, PL 10-24.
