Title 11 — Revenue

(a) In addition to the taxes imposed by this title, the Governor may at any time, either upon the request of the chief of any district, county, or village, or upon his own initiative, authorize and direct the chief of the district, county, or village to levy a special tax for a s…

The Treasurer of American Samoa may deduct from any amount, which the government owes to any person the amount of any tax, license fee or other sum, which such person owes to the government. History: 1965, PL 9-22.

Before leaving American Samoa, any person may be required to show that all taxes due or accrued to American Samoa have been paid or guaranteed. History: 1965, PL 9-22.

Notices of liens on real and personal property, tangible or intangible, for taxes payable to the United States, and certificates and notices affecting the liens, shall be filed in the Office of the Territorial Registrar of American Samoa. History: 1970, PL 11-105.

Certification by the Secretary of the Treasury of the United States, or his delegate, of notices of liens or certificates, or other notices affecting tax liens, entitles them to be filed, and no other attestation, certification, or acknowledgment is necessary. History: 1970, PL 1…

(a) If a notice of federal tax lien, a refiling of tax lien, or a notice of revocation of any certificate described in subsection(b) is presented to the filing officer, he shall endorse thereon his identification and the date and time of receipt and forthwith file it alphabetical…

(a) The fee for filing and indexing each notice of lien or certificate or notice affecting the tax lien shall be $3. (b) The fee for a certificate under section 11.0203 shall be $1. (c) The filing officer shall bill the district directors of Internal Revenue on a monthly basis fo…

In the application of this chapter and chapter 11.05, except where it is clearly otherwise required, the applicable provisions of the United States Internal Revenue Code of 1954 shall be read so as to substitute “American Samoa” for “United States”, “Treasurer of American Samoa” …

This chapter and chapter 11.05, the Samoan Income Tax, must be interpreted and administered in a manner to: (1) prevent the collection of the Samoan Income Tax at the source on wages which, by virtue of section 931(i) of the United States Internal Revenue Code of 1954, are subjec…

(a) The income tax and the income tax rules in force in the United States of America in effect on December 31, 2000, where not clearly inapplicable or incompatible with the intent of this section, are adopted by American Samoa, and shall be deemed to impose a separate Territorial…

(a) The administration and enforcement of the American Samoa Income Tax shall be the responsibility of the Treasurer of American Samoa under the general supervision of the Governor. (b) The Treasurer shall have the same administrative and enforcement powers and remedies with rega…

(a) A part-year resident, for the period that he is a resident of American Samoa, must report on his Samoan income tax return all Samoan sources of income including wages from U.S. Government agencies. (b) A part-year resident may claim the optional standard deduction in lieu of …

(a) The provisions of the income tax relating to the collection of income tax at the source on wages shall apply to remuneration paid on or after the first day of the first month which begins more than 30 days after the date of enactment of this chapter. (b) Not later than 15 day…

(a) The Treasurer of American Samoa shall establish an “Income Tax Reserve Account” promptly upon the enactment of the Samoan Income Tax Act and shall deposit in such account 25% of all corporate income taxes, as and when collected, unless at the time of collection the reserve ac…

The High Court shall have exclusive original jurisdiction over all judicial proceedings in American Samoa, both criminal and civil, irrespective of the degree of the offense or the amount involved, with respect to the American Samoa Income Tax. History: 1963, PL 8-1.

(a) Suits for the recovery of any American Samoa Income Tax alleged to have been erroneously or illegally assessed or collected, or of any penalty claimed to have been collected without authority, or of any sum alleged to have been excessive or in any manner wrongfully collected,…

(a) Execution may not issue against the Governor or any officer or employee of American Samoa on a final judgment in any proceeding against him for any acts or for the recovery of money exacted by or paid to him and subsequently paid into the Treasury of American Samoa in perform…

A civil action for the collection of the American Samoa income tax, together with any fines, penalties and forfeiture, or for the recovery of any erroneous refund of such tax, may be brought in the name of and by American Samoa in the High Court. History: 1963, PL 8-1.

American Samoa shall have a lien with respect to the American Samoa Income Tax in the same manner and with the same effect, and subject to the same conditions, as the United States has a lien with respect to the United States Income Tax. Such lien shall be enforceable in the name…

Any act or failure to act with respect to the American Samoa Income Tax which constitutes a criminal offense under chapter 75 of subtitle F of the United States Internal Revenue Code of 1954, as adopted by this chapter, is an offense against American Samoa and may be prosecuted i…

(a) In the case of a taxpayer that is a corporation that has engaged in a trade or business in American Samoa during a taxable year, such taxpayer (or its successor) shall report to the Treasurer of American Samoa any change or correction by the gross income, deduction, credit, o…

The United States Internal Revenue Code of 1954, as adopted by American Samoa, is amended as set forth in this chapter. History: 1963, PL 8-1; 1965, PL 9-21; 1966, PL 9-52; 1969, PL 11-45; 1970, PL 1-134.

Section 5, relating to cross-reference with respect to tax on individuals, is redesignated as Section 6. History: 1963, PL 8-1; 1965; PL 9-21; 1966, PL 9-52; 1969, PL 11-45; 1970, PL 11-134.

Section 5 is added to read: “SEC. 5. ALTERNATE MINIMUM TAX. In the case of a taxpayer other than a corporation, if an amount equal to 4% for tax year 2001 and 4% for tax years thereafter of the adjusted gross income exceeds the regular tax for the taxable year then there is impos…

Section 38, relating to investment credit, shall be effective on all property placed into service on or after 1 January 1978. History:1977, PL 15-52 § 2; amd 1980, PL 16-87 § 2. Amendments: 1980 Deleted last sentence.

The last sentence of Section 48(d), relating to certain leased property, and all of Section 48(g), relating to adjustment to basis of property, are deleted. History: 1963, PL 8-1; 1965, PL 9-21; PL 9-66, PL 9-52; 1969, PL 11-45; 1970, PL 11-134.

Section 63(a), relating to the definition of taxable income, is amended by deleting “Except as provided in subsection (b),” and by inserting in lieu thereof “Except as provided in subsections (b) and (c)”. History: 1963, PL 8-1; 1965, PL 9-21; 1966, PL 9-52; 1969, PL 11-45; 1970,…

Repealed by PL 16-87 § 4. History:1963, PL 8-1; 1965, PL 9-21; 1966, PL 9-52; 1969, PL 11-45; 1970, PL 11-134.

Section 876, relating to alien residents of Puerto Rico, is deleted. History: 1963, PL 8-1; 1965, PL 9-21; 1966, PL 9-52; 1969, PL 11-45; 1970, PL 11-134.

Section 881(a)(1) relating to the imposition of tax on income of foreign corporations not connected with American Samoa business is amended by inserting after the word “dividends” the following: “(other than dividends paid by a corporation organized under the laws of one of the s…

Section 881 relating to the tax on income of foreign corporations not connected with American Samoa business is amended by adding after paragraph(d), the following new paragraph: “(e) Motion picture rentals. In the case of revenues derived by foreign corporations from the rental …

Section 881 relating to the tax on income of foreign corporations not connected with American Samoa business is amended by adding after paragraph (e), the following new paragraph: “(f) Reinsurance Premiums—In the case or premiums derived by foreign corporations from reinsurances …

Section 931, relating to income from sources within possessions of the United States, is deleted. History: 1963, PL 8-1; 1965, PL 9-21; 1966, PL 9-52; 1969, PL 11-45; 1970, PL 11-134.

Section 932, relating to citizens of possessions of the United States, is deleted. History: 1963, PL 8-1; 1965, PL 9-21; 1966, PL 9-52; 1969, PL 11-45; 1970, PL 11-134.

Paragraphs (1) and (2) of Section 933, relating to income from sources within Puerto Rico, are amended by deleting: “(except a-mounts received for services performed as an employee of the United States or any agency thereof).” History: 1963, PL 8-1; 1965, PL 9-21; 1966, PL 9-52; …

Section 1441(c), relating to exceptions from withholding of tax on nonresident aliens, is amended by adding the following new paragraph: “Payments by the United States. No deduction or withholding under subsection(a) shall be required in case of amounts paid to a nonresident alie…

Section 1441(b) relating to withholding of income tax is amended by inserting after the word “dividends” the following: “(other than dividends paid by a corporation organized under the laws of one of the states or territories of the United States to a corporation organized under …

Section 1442 relating to the withholding of tax on foreign corporations is amended by adding after paragraph (c) the following paragraph: “(d) Motion picture rentals. In the case of revenues derived by foreign corporations from the rental of motion pictures to businesses in Ameri…

Section 1442 relating to the withholding of tax on foreign corporations is amended by adding after paragraph (d) the following new paragraph: “(e) Reinsurance Premiums—In the case of premiums derived by foreign corporations from reinsurances in respect of insurance business trans…

Section 3401, relating to definitions for the collection of income tax at source on wages, is amended to read as follows: “SEC. 3401 —DEFINITIONS. (a) Wages. For purposes of this chapter, the term “wages” means all remuneration (other than fees paid to a public official) paid in …

Section 3402 (a), relating to requirements of withholding with respect to income tax collected at the source, is amended to read as follows: “(a) Requirement of withholding: (1) Except as provided in paragraph (2), every employer making payment of wages shall deduct and withhold …

Section 3402(c)(1), relating to wage bracket withholding with respect to collection of income tax at source on wages, is amended to read as follows: “(c) Wage bracket withholding: (1)(A) In lieu of the tax required to be deducted and withheld under subsection(a)(l), the employer …

Subsection (c), relating to included and excluded wages, subsection (f)(6) relating to exemption of certain nonresident aliens, and subsection (j), relating to noncash remun-eration to retail commission salesmen, of Section 3402, are deleted. History: 1963, PL 8-1; 1965, PL 9-21;…

Section 3402(f)(1), relating to withholding exemptions, is amended by deleting “An employee receiving wages shall on any day be entitled to the following withholding exemptions:” and by inserting in lieu thereof “An employee receiving wages, with respect to which a tax is require…

Section 3402(f)(2) is amended to read as follows: “(2) Exemption certificates: (A) On commencement of employment. On or before the date of the commencement of employment with an employer, the employee shall furnish the employer with a signed withholding exemption certificate rela…

Section 3402(f) is amended by adding the following new paragraph: “(7) Zero withholding exemptions: An employee receiving wages, with respect to which a tax is required to be deducted and withheld under subsection (a)(2), shall not be entitled to any withholding exemptions.” Hist…

Section 3404, relating to return and payment by governmental employer, is amended to read as follows: “SEC. 3404—RETURN AND PAYMENT BY GOVERNMENTAL EMPLOYER: If the employer is American Samoa, the return of the amount deducted and withheld upon any wages may be made by an officer…

Section 7701(a), relating to definitions, is amended by adding the following new para-graph: “(33) Citizen of American Samoa. The term citizen of American Samoa shall be considered not to include a citizen of American Samoa who is also a citizen of the United States.” History: 19…

Chapter 2, relating to tax on self-employment income, is deleted. History: 1963, PL 8-1; 1965, PL 9-21; 1966, PL 9-52; 1969, PL 11-45; amd 1970, PL 11-134.

Chapter 4, relating to rules applicable to recovery of excessive profits on government contracts, is deleted. History: 1963, PL 8-1; 1965, PL 9-21; 1966, PL 9-52; 1969, PL 11-45; amd 1970, PL 11-134.