Title 11

 

REVENUE

 

Chapters:

01               General Provisions

02               Filing of Federal Tax Liens

03               Sales Tax

04               Income Tax

05               Amendments to Internal Revenue Code

06               Miscellaneous Taxes

07-09          (Reserved)

10               Excise Tax on Imports

11               Secondhand Imported Items Tax

12-14          (Reserved)

15               Excise Tax on Exports

16               Tax Incentives for Businesses

17               Industrial Development Financing

18               Foreign Sales Corporations

19               Economic Development Financing

    30                American Samoa Finance Committee

 

Chapter 01

 

GENERAL PROVISIONS

 

 

Sections:

11.0101     Authority to impose special taxes.

11.0102     Setoff against money owed government.

11.0103     Showing of payment of taxes prior to leaving American Samoa.