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12 chapters · 128 sections in this title.
A.S.C.A. § 11.1601 Purpose-Grant and extent of tax exemptions
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(a) In order to establish a firm foundation for self-government and to assist the people of American Samoa in improving their living standards and prospects for employment, it is the policy of the government to promote economic development and capital investment in American Samoa…
A.S.C.A. § 11.1602 Promotion of incentive program
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The Department of Administrative Services shall promote the industrial incentive program provided for in this chapter and shall provide such informational or other related services as may be useful for that purpose. History: 1962, PL 7-37; 1963, PL 84.
A.S.C.A. § 11.1603 Tax Exemption Board-Composition
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There is established a Tax Exemption Board of 5 members, hereinafter called the “Board”. The Board shall include the Treasurer of American Samoa, and 4 residents of American Samoa who shall be appointed by the Governor and serve at his pleasure. History: 1962, PL 7-37; 1963, PL 8…
A.S.C.A. § 11.1604 Application for tax exemption certificate
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All applications for tax exemption certificates or amendments to certificates shall be filed with the Board. History: 1962, PL 7-37; 1963, PL 8-4.
