Title 11 — Revenue
12 chapters · 127 sections in this title.
A.S.C.A. § 11.0530 Sections 43 and 3507 deleted
0.3K chars
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
0.6K chars
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
0.3K chars
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
0.9K chars
(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
0.6K chars
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
0.6K chars
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
0.1K chars
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
0.1K chars
Section 881(b) relating to corporations formed in Guam and other territories is deleted. History: 2009, PL 31-8.
A.S.C.A. § 11.0601 Definitions
1.0K chars
As used in this chapter: (a) “Coin operated device” means any mechanical, electrical or electro-mechanical machine or device operated by insertion of a coin, coins or token or tokens, which is capable of any of the following: (1) Returning to a person operating the device any mer…
A.S.C.A. § 11.0602 Machine and device tax imposed
0.6K chars
An annual tax is imposed for the licensing of coin operated devices as follows: (a) on each video amusement game, including pinball machines, fifteen dollars($15.00); (b) on each coin-activated photograph, phonograph or other music producing machine, twenty-five dollars($25.00); …
A.S.C.A. § 11.0603 Responsibilities of owners
1.0K chars
(a) Within thirty days after this law goes into effect, or within thirty days after purchasing or importing into the Territory any coin operated device, the owner of a coin operated device must obtain, from the tax office, a numbered license sticker indicating that the yearly tax…
A.S.C.A. § 11.0604 Penalties
0.6K chars
(a) Violation of any of the provisions of this chapter is a class D felony. (b) In addition to any other penalties imposed by this section, the Tax Office may fine the owner or operator of coin operated machines or devices ten percent(10%) of the annual tax for each month that th…
A.S.C.A. § 11.0605 Funds for student financial aid
0.2K chars
The proceeds of taxes and fees collected under authority of this chapter shall be deposited in the general fund earmarked for student financial aid. History: 1988, PL 20-84.
A.S.C.A. § 11.0607 Wage tax
1.4K chars
(a) All wages earned in the Territory shall be taxed at the rate of two percent (2%). This tax is in addition to American Samoa’s income tax as set forth in Chapters 4 and 5 of this Title. (b) This tax shall be paid by the wage earner and reported on the wage earner’s tax return.…
A.S.C.A. § 11.1001 Imposition-Basis for computation- Conditional release
1.4K chars
(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
9.4K chars
(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
0.3K chars
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
0.1K chars
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
0.3K chars
(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
0.4K chars
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
0.0K chars
Repealed by PL 18-53.
A.S.C.A. § 11.1041 Soft drink tax—Levy—Rate
0.5K chars
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
0.1K chars
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
0.3K chars
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
0.8K chars
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
0.2K chars
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
A.S.C.A. § 11.1101 Definitions
0.4K chars
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
0.3K chars
(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
0.3K chars
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
0.2K chars
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.
A.S.C.A. § 11.1105 Exemption for items imported for personal use
0.2K chars
Any person making a declaration that secondhand items being imported by him are for his personal use shall have the items delivered to him without payment of the tax. History: 1965, PL 9-8; 1967, PL 10-24.
A.S.C.A. § 11.1106 Tax on resale of exempted items
0.4K chars
If any item exempted from the tax pursuant to 11.1105 shall be resold within one year of the date it is imported into American Samoa, or transferred for value received, the seller shall declare the sale to the Treasurer or his delegate and shall at that time pay to the government…
A.S.C.A. § 11.1501 Export duties
0.8K chars
During the first 10 days of any calendar year, but not thereafter during that year, the Governor may, after prior consultation and discussion with the exporters substantially affected, impose an export duty applicable for all of that calendar year on any article exported from Ame…
A.S.C.A. § 11.1502 Unprocessed fish excise tax-Documentation-Funds earmarked-Violations
0.0K chars
Repealed by PL 20-2 7
A.S.C.A. § 11.1601 Purpose-Grant and extent of tax exemptions
1.4K chars
(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
0.3K chars
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
0.3K chars
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
0.1K chars
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
2.4K chars
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
1.2K chars
(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
1.6K chars
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
1.4K chars
(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
0.9K chars
(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
1.3K chars
(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
1.6K chars
(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
0.4K chars
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,…
A.S.C.A. § 11.1801 Legislative findings and purposes
1.3K chars
The Legislature Finds and declares that: (1) The United States Congress has established, in Title VIII of the Tax Reform Act of 1984, various tax incentives to encourage foreign export trade by United States companies and has provided that tax-favored Foreign Sales Corporations m…
A.S.C.A. § 11.1802 Definitions
0.6K chars
As used in this chapter, unless the context clearly indicates otherwise: (a) The terms “Foreign Sales Corporations”, “FSC”, “Small FSC”, and “Foreign Trade Income” have the same meaning as are assigned those terms in Subpart C of Part III of Subchapter N of Chapter 1 of the Unite…
A.S.C.A. § 11.1803 Exemption of Foreign Sales Corporations from American Samoa Income Tax
0.3K chars
A corporation which is a Qualifying American Samoa Foreign Sales Corporation(within the meaning of 11.1807) for any taxable year is exempt from the payment of corporation income taxes on its net foreign trade income for that taxable year. History: 1984, PL 18-54
A.S.C.A. § 11.1804 Exemption of Foreign Sales Corporation shareholders
0.5K chars
No tax shall be imposed pursuant to sections 871(a)(l) and 881 of the Samoa Income Tax Act upon citizens and residents of the United States and upon corporations organized under the laws of any state of the United States with respect to items of income realized from sources withi…