Title 11 — Revenue
12 chapters · 127 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.
A.S.C.A. § 11.1605 Powers and duties of Board regarding tax exemptions
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The Board, acting by vote of any 3 members, shall have the following powers and duties: (a) The Board shall give public notice of, and conduct public hearings on, all applications for a certificate of tax exemption, and shall recommend to the Governor whether he should grant or d…
A.S.C.A. § 11.1606 Governor’s powers regarding tax exemptions
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(a) The Governor of American Samoa shall have the following powers: (1) After considering recommendations of the Board submitted within a reasonable time, he may deny, grant or amend a certificate of tax exemption, with such terms and conditions as he considers appropriate. (2) H…
A.S.C.A. § 11.1607 General requirements for exemption
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In order to qualify for a certificate of tax exemption, an industrial or business enterprise must: (1) be an enterprise owned by a person who is, or a partnership one of whose members is, a resident of American Samoa; or be a corporation created under the laws of American Samoa o…
A.S.C.A. § 11.1608 Contents of certificate—Contract
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(a) A certificate of tax exemption shall be issued in the name of the government by the Governor. It shall specify: (1) the name of the grantee; (2) the business or industrial activity which qualifies for tax exemption; (3) the taxes, fees, duties, or levies from which the grante…
A.S.C.A. § 11.1609 Amendment of certificate
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(a) If, after a tax exemption certificate has been issued, the grantee engages in any business in American Samoa not enumerated in the certificate, and one new business accounts for more than 5% of the gross sales receipts of the grantee in any year, the grantee shall promptly ap…
A.S.C.A. § 11.1610 Limitation of exemption—Prior exemption
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(a) If at the time of application the grantee is engaged in more than one business or industrial activity, the certificate of tax exemption may limit the tax exemption to the portion of the business which qualifies for tax exemption under the provisions of this chapter. The full …
A.S.C.A. § 11.1611 Transfer of certificate
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(a) A certificate of tax exemption granted under the provisions of this chapter may be transferred, for the unexpired portion of any tax-exempt periods provided in the certificate, to another person, partnership or corporation which qualifies under 11.1607, and which succeeds the…
A.S.C.A. § 11.1612 Construction to avoid double exemption
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The provisions of this chapter shall be strictly construed to discourage and frustrate the use of any subterfuge, device or scheme, whether by means of sale, transfer, assignment of assets or interests, or otherwise, designed to secure a tax exemption for any person, partnership,…