11.0411 Collection actions.

Cite as [A.S.C.A. 11.0411]

A civil action for the collection of the American Samoa income tax, together with any fines, penalties and forfeiture, or for the recovery of any erroneous refund of such tax, may be brought in the name of and by American Samoa in the High Court.

History: 1963, PL 8-1.

Case Notes:
In prosecution for fraudulent intent to evade tax, 3 years statute of limitations applies instead of 6 years where defendant did not "omit" income information but included it in attachment to or in other section of tax return. Ah San v. Lutali, 4 A.S.R.2d 177(1987)(mem).
 
Burden of proof on government to prove fraudulent intent to evade tax is by "clear and convincing evidence". 26 U.S.C. 37454.