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11.0401 Substitution of terms.

Cite as [A.S.C.A. 11.0401]

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" for "Secretary or his delegate", "Treasurer of American Samoa" for "Commissioner of Internal Revenue" and "Collector of Internal Revenue", and "High Court" for "District Court" and "Tax Court", with other changes in nomen-clature and other language, including the omission of inapplicable language, where necessary to effect the intent of this section.

History: 1963, PL 8-1; amd 1987, PL 20-29 § 2.

Amendments: 1987 Substituted “Treasurer of American Samoa” for “Governor”.

Case Notes:
Creditor who already obtained a judgment and a writ of execution and levied upon the property of judgment creditor prior to the notice of ASG's tax lien, prevails against the ASG as a judgment lien creditor with respect to such property. 26 U.S.C. § 6323(a); A.S.C.A. § 11.0401 et seq. Shantilal Brothers, Ltd. v. KMST Wholesale, 15 A.S.R.2d 115 (1990).

The holder of a security interest, in the form of a chattel mortgage duly registered, prevails over the tax lien of ASG with respect to the proceeds of the sale of those items covered by its mortgage on the date the tax lien became effective. 26 U.S.C. §6323(a); A.S.C.A. § 11.0401 et seq. Shantilal Brothers, Ltd. v. KMST Wholesale, 15 A.S.R.2d 115 (1990).

High Court of American Samoa has exclusive and original jurisdiction over Territorial income tax proceedings, sitting as a District Court in refund cases and a Tax Court in deficiency proceedings. A.S.C.A. §§ 11.0401, 11.0408. Klauk v. American Samoa Government, 13 A.S.R.2d 52 (1989).

Statutory requirement that petition for redetermination of deficiency of income taxes be made within 90 days after notice of deficiency was mailed is jurisdictional. 26 U.S.C. § 6213(a); A.S.C.A. § 11.0401. Stephens v. American Samoa Government, 15 A.S.R.2d 87 (1990).