11.0408 High Court jurisdiction.

Cite as [A.S.C.A. 11.0408]

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.

Case Notes:
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).