11.1106 Tax on resale of exempted items.

Cite as [A.S.C.A. 11.1106]

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 an amount equal to the tax provided for in 11.1103.

History: 1965, PL 9-8; 1967, PL 10-24.