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11.0511 Paragraph(f) added to Section 881.

Cite as [A.S.C.A. 11.0511]
Section 881 relating to the tax on income of foreign corporations not connected with American Samoa business is amended by adding after paragraph (e), the following new paragraph:
“(f) Reinsurance Premiums—In the case or premiums derived by foreign corporations from reinsurances in respect of insurance business transacted in American Samoa, the tax imposed under paragraph (a) of this section shall be 10% of the amount of the premiums received.”

History: 1979, PL 16-38 § 1.