11.0412 Tax liens.

Cite as [A.S.C.A. 11.0412]

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 of and by American Samoa. Where filing of a notice of lien is required, such notice shall be filed in the office of the Clerk of the High Court.

History: 1963, PL 8-1.