-CITE-
    48 USC CHAPTER 13 - EASTERN SAMOA                           01/02/2006

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    TITLE 48 - TERRITORIES AND INSULAR POSSESSIONS
    CHAPTER 13 - EASTERN SAMOA

-HEAD-
                        CHAPTER 13 - EASTERN SAMOA                    

-MISC1-
    Sec.                                                     
    1661.       Islands of Tutuila, Manua, and eastern Samoa.         
                  (a)  Ceded to and accepted by United States.        
                  (b)  Public land laws; revenue.                     
                  (c)  Government.                                    
    1662.       Sovereignty of United States extended over Swains
                 Island.                                              
    1662a.      Amendment of constitution of American Samoa.          
    1663.       Acknowledgment of deeds.                              
    1664.       Coastwise shipping laws of United States inapplicable.
    1665.       Omitted.                                              
    1666.       Extension of scientific, technical, and other
                 assistance; grant-in-aid program restriction;
                 limitations on expenditures.                         
    1667.       Repealed.                                             
    1668.       Reporting duties of Governor and transfer of functions
                 from government comptroller for American Samoa to
                 Inspector General, Department of the Interior.       
                  (a)  Comprehensive annual financial report;
                        contents; other reports.                      
                  (b)  Functions, powers, and duties transferred.     
                  (c)  Scope of authority transferred.                
                  (d)  Transfer of personnel, assets, etc., of office
                        of government comptroller for American Samoa
                        to Office of Inspector General, Department of
                        the Interior.                                 
    1669.       Administration and enforcement of collection of
                 customs duties; employment and training of residents.
    1670.       Industrial development bonds.                         
                  (a)  Issuance.                                      
                  (b)  Exemption of all bonds from income taxation by
                        State and local governments.                  
                  (c)  Cross reference.                               

-End-

-CITE-
    48 USC Sec. 1661                                            01/02/2006

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    CHAPTER 13 - EASTERN SAMOA

-HEAD-
    Sec. 1661. Islands of Tutuila, Manua, and eastern Samoa

-STATUTE-
    (a) Ceded to and accepted by United States
      The cessions by certain chiefs of the islands of Tutuila and
    Manua and certain other islands of the Samoan group lying between
    the thirteenth and fifteenth degrees of latitude south of the
    Equator and between the one hundred and sixty-seventh and one
    hundred and seventy-first degrees of longitude west of Greenwich,
    herein referred to as the islands of eastern Samoa, are accepted,
    ratified, and confirmed, as of April 10, 1900, and July 16, 1904,
    respectively.
    (b) Public land laws; revenue
      The existing laws of the United States relative to public lands
    shall not apply to such lands in the said islands of eastern Samoa;
    but the Congress of the United States shall enact special laws for
    their management and disposition: Provided, That all revenue from
    or proceeds of the same, except as regards such part thereof as may
    be used or occupied for the civil, military, or naval purposes of
    the United States or may be assigned for the use of the local
    government, shall be used solely for the benefit of the inhabitants
    of the said islands of eastern Samoa for educational and other
    public purposes.
    (c) Government
      Until Congress shall provide for the government of such islands,
    all civil, judicial, and military powers shall be vested in such
    person or persons and shall be exercised in such manner as the
    President of the United States shall direct; and the President
    shall have power to remove said officers and fill the vacancies so
    occasioned.

-SOURCE-
    (Feb. 20, 1929, ch. 281, 45 Stat. 1253; May 22, 1929, ch. 6, 46
    Stat. 4.)

-REFTEXT-
                            REFERENCES IN TEXT                        
      The existing laws of the United States relative to public lands,
    referred to in subsec. (b), are classified generally to Title 43,
    Public Lands.

-COD-
                               CODIFICATION                           
      Subsec. (d) of this section, which provided for recommendation of
    legislation concerning the islands of eastern Samoa by seven
    commissioners as soon as reasonably practicable, was omitted from
    the Code.
      Section was formerly classified to section 1431a of this title.

-MISC1-
                                AMENDMENTS                            
      1929 - Subsec. (d). Act May 22, 1929, substituted "seven" and
    "three" for "six" and "two", respectively, and inserted "or high
    chiefs" after "chiefs".

    AUTHORITY OF GUAM, AMERICAN SAMOA, AND THE NORTHERN MARIANA ISLANDS
                           TO ENACT REVENUE LAWS
      See section 1271 of Pub. L. 99-514, set out as a note under
    section 931 of Title 26, Internal Revenue Code.

                 SUBMERGED LANDS, CONVEYANCE TO TERRITORY             
      Conveyance of submerged lands to the government of American
    Samoa, see section 1701 et seq. of this title.

-End-

-CITE-
    48 USC Sec. 1662                                            01/02/2006

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    CHAPTER 13 - EASTERN SAMOA

-HEAD-
    Sec. 1662. Sovereignty of United States extended over Swains Island

-STATUTE-
      The sovereignty of the United States over American Samoa is
    extended over Swains Island, which is made a part of American Samoa
    and placed under the jurisdiction of the administrative and
    judicial authorities of the government established therein by the
    United States.

-SOURCE-
    (Mar. 4, 1925, ch. 563, 43 Stat. 1357.)

-COD-
                               CODIFICATION                           
      Section was formerly classified to section 1431 of this title.

-MISC1-
       TRANSFER OF PERSONAL PROPERTY TO GOVERNMENT OF AMERICAN SAMOA   
      Pub. L. 96-597, title I, Sec. 101, Dec. 24, 1980, 94 Stat. 3477,
    provided that: "Notwithstanding any other provision of law and
    subject to valid existing rights, all right, title, and interest of
    the Government of the United States in personal property situated
    in American Samoa shall be transferred, without reimbursement, to
    the American Samoa government on October 1, 1981, unless the agency
    of the Government of the United States having administrative
    responsibility for the property advises the Secretary of the
    Interior in writing before the date of transfer that it has a
    continuing requirement for such property."

       TRANSFER OF CERTAIN PROPERTY TO GOVERNMENT OF AMERICAN SAMOA   
      Pub. L. 87-158, Aug. 17, 1961, 75 Stat. 392, authorized the
    Secretary of the Navy to transfer, without reimbursement or
    transfer of funds, to the government of American Samoa, within
    ninety days after August 17, 1961, title to all property, real and
    personal, located in American Samoa on that date which was owned by
    the United States and was within the administrative supervision of
    the Department of the Navy on such date.

                 SUBMERGED LANDS, CONVEYANCE TO TERRITORY             
      Conveyance of submerged lands to the government of American
    Samoa, see section 1701 et seq. of this title.

-EXEC-
     EX. ORD. NO. 10264. TRANSFER OF ADMINISTRATION OF AMERICAN SAMOA 
      Ex. Ord. No. 10264, eff. June 29, 1951, 16 F.R. 6419, provided:
      1. The administration of American Samoa is hereby transferred
    from the Secretary of the Navy to the Secretary of the Interior,
    such transfer to become effective on July 1, 1951.
      2. The Department of the Navy and the Department of the Interior
    shall proceed with the plans for the transfer of administration of
    American Samoa as embodied in the above-mentioned memorandum of
    understanding between the two departments.
      3. When the transfer of administration made by this order becomes
    effective, the Secretary of the Interior shall take such action as
    may be necessary and appropriate, and in harmony with applicable
    law, for the administration of civil government in American Samoa.
      4. The executive departments and agencies of the Government are
    authorized and directed to cooperate with the Departments of the
    Navy and Interior in the effectuation of the provisions of this
    order.
      5. The said Executive order of February 19, 1900 [Ex. Ord. 125-
    A], is revoked, effective July 1, 1951.
                                                         Harry S Truman.

-End-

-CITE-
    48 USC Sec. 1662a                                           01/02/2006

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    CHAPTER 13 - EASTERN SAMOA

-HEAD-
    Sec. 1662a. Amendment of constitution of American Samoa

-STATUTE-
      Amendments of, or modifications to, the constitution of American
    Samoa, as approved by the Secretary of the Interior pursuant to
    Executive Order 10264 as in effect January 1, 1983, may be made
    only by Act of Congress.

-SOURCE-
    (Pub. L. 98-213, Sec. 12, Dec. 8, 1983, 97 Stat. 1462.)

-REFTEXT-
                            REFERENCES IN TEXT                        
      Executive Order 10264, referred to in text, is set out under
    section 1662 of this title.

-End-

-CITE-
    48 USC Sec. 1663                                            01/02/2006

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-HEAD-
    Sec. 1663. Acknowledgment of deeds

-STATUTE-
      Deeds and other instruments affecting land situate in the
    District of Columbia or any Territory of the United States may be
    acknowledged in the islands of Guam and Samoa or in the Canal Zone
    before any notary public or judge, appointed therein by proper
    authority, or by any officer therein who has ex officio the powers
    of a notary public: Provided, That the certificate by such notary
    in Guam, Samoa, or the Canal Zone, as the case may be, shall be
    accompanied by the certificate of the governor or acting governor
    of such place to the effect that the notary taking said
    acknowledgment was in fact the officer he purported to be; and any
    deeds or other instruments affecting lands so situate, so
    acknowledged since the first day of January, 1905, and accompanied
    by such certificate shall have the same effect as such deeds or
    other instruments hereafter so acknowledged and certified.

-SOURCE-
    (June 28, 1906, ch. 3585, 34 Stat. 552.)

-REFTEXT-
                            REFERENCES IN TEXT                        
      For definition of Canal Zone, referred to in text, see section
    3602(b) of Title 22, Foreign Relations and Intercourse.

-COD-
                               CODIFICATION                           
      Section is also classified to section 1421f-1 of this title.
      Section was formerly classified to sections 1358 and 1432 of this
    title.

-End-

-CITE-
    48 USC Sec. 1664                                            01/02/2006

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    CHAPTER 13 - EASTERN SAMOA

-HEAD-
    Sec. 1664. Coastwise shipping laws of United States inapplicable

-STATUTE-
      The provisions of law of the United States restricting to vessels
    of the United States the transportation of passengers and
    merchandise directly or indirectly from any port of the United
    States to another port of the United States shall not be applicable
    to commerce beween (!1) the islands of American Samoa or between
    those islands and other ports under the jurisdiction of the United
    States.

-SOURCE-
    (June 14, 1934, ch. 523, 48 Stat. 963.)

-COD-
                               CODIFICATION                           
      Section was formerly classified to section 1433 of this title.

-FOOTNOTE-
    (!1) So in original. Probably should be "between".

-End-

-CITE-
    48 USC Sec. 1665                                            01/02/2006

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    CHAPTER 13 - EASTERN SAMOA

-HEAD-
    Sec. 1665. Omitted

-COD-
                               CODIFICATION                           
      Section, act Oct. 5, 1992, Pub. L. 102-381, title I, 106 Stat.
    1392, which authorized Territorial and local governments of
    American Samoa to make purchases through General Services
    Administration, was from the Department of the Interior and Related
    Agencies Appropriations Act, 1992, and was not repeated in
    subsequent appropriation acts. See section 1469e of this title.
    Similar provisions were contained in the following prior
    appropriation acts:
      Nov. 13, 1991, Pub. L. 102-154, title I, 105 Stat. 1007.
      Nov. 5, 1990, Pub. L. 101-512, title I, 104 Stat. 1932.
      Oct. 23, 1989, Pub. L. 101-121, title I, 103 Stat. 716.
      Sept. 27, 1988, Pub. L. 100-446, title I, 102 Stat. 1797.
      Dec. 22, 1987, Pub. L. 100-202, Sec. 101(g) [title I], 101 Stat.
    1329-213, 1329-231.
      Oct. 18, 1986, Pub. L. 99-500, Sec. 101(h) [title I], 100 Stat.
    1783-242, 1783-258, and Oct. 30, 1986, Pub. L. 99-591, Sec. 101(h)
    [title I], 100 Stat. 3341-242, 3341-258.
      Dec. 19, 1985, Pub. L. 99-190, Sec. 101(d) [title I], 99 Stat.
    1224, 1238.
      Oct. 12, 1984, Pub. L. 98-473, title I, Sec. 101(c) [title I], 98
    Stat. 1837, 1851.
      Nov. 4, 1983, Pub. L. 98-146, title I, 97 Stat. 931.
      Dec. 30, 1982, Pub. L. 97-394, title I, 96 Stat. 1979.
      Dec. 23, 1981, Pub. L. 97-100, title I, 95 Stat. 1401.
      Dec. 12, 1980, Pub. L. 96-514, title I, 94 Stat. 2969.
      Nov. 27, 1979, Pub. L. 96-126, title I, 93 Stat. 965.
      Oct. 17, 1978, Pub. L. 95-465, title I, 92 Stat. 1289.
      July 26, 1977, Pub. L. 95-74, title I, 91 Stat. 295.
      July 31, 1976, Pub. L. 94-373, title I, 90 Stat. 1052.
      Dec. 23, 1975, Pub. L. 94-165, title I, 89 Stat. 987.
      Aug. 31, 1974, Pub. L. 93-404, title I, 88 Stat. 812.
      Oct. 4, 1973, Pub. L. 93-120, title I, 87 Stat. 433.
      Aug. 10, 1972, Pub. L. 92-369, title I, 86 Stat. 512.
      Aug. 10, 1971, Pub. L. 92-76, title I, 85 Stat. 233.
      July 31, 1970, Pub. L. 91-361, title I, 84 Stat. 673.
      Oct. 29, 1969, Pub. L. 91-98, title I, 83 Stat. 151.
      July 26, 1968, Pub. L. 90-425, title I, 82 Stat. 430.
      June 24, 1967, Pub. L. 90-28, title I, 81 Stat. 63.
      May 31, 1966, Pub. L. 89-435, title I, 80 Stat. 174.
      June 28, 1965, Pub. L. 89-52, title I, 79 Stat. 179.
      July 7, 1964, Pub. L. 88-356, title I, 78 Stat. 278.
      July 26, 1963, Pub. L. 88-79, title I, 77 Stat. 102.
      Aug. 9, 1962, Pub. L. 87-578, title I, 76 Stat. 339.
      Aug. 3, 1961, Pub. L. 87-122, title I, 75 Stat. 250.
      May 13, 1960, Pub. L. 86-455, title I, 74 Stat. 112.
      June 23, 1959, Pub. L. 86-60, title I, 73 Stat. 101.
      June 4, 1958, Pub. L. 85-439, title I, 72 Stat. 163.
      July 1, 1957, Pub. L. 85-77, title I, 71 Stat. 265.
      June 13, 1956, ch. 380, title I, 70 Stat. 265.
      June 16, 1955, ch. 147, title I, 69 Stat. 149.
      July 1, 1954, ch. 446, title I, 68 Stat. 372.
      July 31, 1953, ch. 298, title I, 67 Stat. 273.
      July 9, 1952, ch. 597, title I, 66 Stat. 457.
      Aug. 31, 1951, ch. 375, title I, 65 Stat. 263.

-End-

-CITE-
    48 USC Sec. 1666                                            01/02/2006

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    CHAPTER 13 - EASTERN SAMOA

-HEAD-
    Sec. 1666. Extension of scientific, technical, and other
      assistance; grant-in-aid program restriction; limitations on
      expenditures

-STATUTE-
      Upon request of the Secretary of the Interior - 
        (a) the head of any Federal department, agency, or corporation
      may, notwithstanding any other provision of law, extend to
      American Samoa, without reimbursement, such scientific,
      technical, and other assistance under any program which it
      administers as, in the judgment of the Secretary of the Interior,
      will promote the welfare of American Samoa. The provisions of the
      preceding sentence shall not apply to financial assistance under
      any grant-in-aid program. The Secretary of the Interior shall not
      request assistance pursuant to this subsection which will involve
      nonreimbursable costs as estimated for him in advance by the
      heads of the departments, agencies, and corporations concerned in
      excess of an aggregate of $150,000 in any one fiscal year;
        (b) the Secretary of Agriculture may extend to American Samoa
      the benefits of the Richard B. Russell National School Lunch Act,
      as amended [42 U.S.C. 1751 et seq.]; and
        (c) the Secretary of Health, Education, and Welfare may extend
      to American Samoa the benefits of the Vocational Education Act of
      1946, the Hospital Survey and Construction Act [42 U.S.C. 291 et
      seq.], and section 246 of title 42, all as amended.

-SOURCE-
    (Pub. L. 87-688, Sec. 1, Sept. 25, 1962, 76 Stat. 586; Pub. L. 104-
    208, div. A, title I, Sec. 101(e) [title VII, Sec. 709(a)(7)],
    Sept. 30, 1996, 110 Stat. 3009-233, 3009-312; Pub. L. 106-78, title
    VII, Sec. 752(b)(18), Oct. 22, 1999, 113 Stat. 1170.)

-REFTEXT-
                            REFERENCES IN TEXT                        
      The Richard B. Russell National School Lunch Act, as amended,
    referred to in subsec. (b), is act June 4, 1946, ch. 281, 60 Stat.
    230, as amended, which is classified generally to chapter 13 (Sec.
    1751 et seq.) of Title 42, The Public Health and Welfare. For
    complete classification of this Act to the Code, see Short Title
    note set out under section 1751 of Title 42 and Tables.
      The Vocational Education Act of 1946, referred to in subsec. (c),
    is act June 8, 1936, ch. 541, 49 Stat. 1488, as amended, which was
    classified to sections 15h to 15q, 15aa to 15jj, and 15aaa to 15ggg
    of Title 20, Education, and was repealed by section 103 of Pub. L.
    90-576, title I, Oct. 16, 1968, 82 Stat. 1091. See section 2301 et
    seq. of Title 20.
      The Hospital Survey and Construction Act, referred to in subsec.
    (c), is act Aug. 13, 1946, ch. 958, 60 Stat. 1041, as amended,
    which added a title VI to the Public Health Service Act, and was
    classified to subchapter IV (Sec. 291 et seq.) of chapter 6A of
    Title 42, The Public Health and Welfare. Such title VI was amended
    generally by Pub. L. 88-443, Sec. 3(a) Aug. 18, 1964, 78 Stat. 447.
    For complete classification of this Act to the Code, see Tables.

-MISC1-
                                AMENDMENTS                            
      1999 - Subsec. (b). Pub. L. 106-78 substituted "Richard B.
    Russell National School Lunch Act" for "National School Lunch Act".
      1996 - Subsec. (c). Pub. L. 104-208 struck out "the Library
    Services Act," after "the Vocational Education Act of 1946,".

-TRANS-
                           TRANSFER OF FUNCTIONS                       
      For transfer of functions and offices (relating to education) of
    Secretary and Department of Health, Education, and Welfare to
    Secretary and Department of Education, and termination of certain
    offices and positions and redesignation of Secretary of Health,
    Education, and Welfare as Secretary of Health and Human Services,
    see sections 3441, 3503, and 3508 of Title 20, Education.

-End-

-CITE-
    48 USC Sec. 1667                                            01/02/2006

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    TITLE 48 - TERRITORIES AND INSULAR POSSESSIONS
    CHAPTER 13 - EASTERN SAMOA

-HEAD-
    Sec. 1667. Repealed. Pub. L. 90-576, title I, Sec. 103, Oct. 16,
      1968, 82 Stat. 1091

-MISC1-
      Section, Pub. L. 87-688, Sec. 2, Sept. 25, 1962, 76 Stat. 586,
    extended to American Samoa the benefits of the Vocational Education
    Act of 1946 and authorized an annual appropriation of $80,000
    therefor.

                         EFFECTIVE DATE OF REPEAL                     
      Section 103 of Pub. L. 90-576 provided that repeal of this
    section is effective July 1, 1969.

-End-

-CITE-
    48 USC Sec. 1668                                            01/02/2006

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    TITLE 48 - TERRITORIES AND INSULAR POSSESSIONS
    CHAPTER 13 - EASTERN SAMOA

-HEAD-
    Sec. 1668. Reporting duties of Governor and transfer of functions
      from government comptroller for American Samoa to Inspector
      General, Department of the Interior

-STATUTE-
    (a) Comprehensive annual financial report; contents; other reports
      The Governor of American Samoa shall prepare, publish, and submit
    to the Congress and the Secretary of the Interior a comprehensive
    annual financial report in conformance with the standards of the
    National Council on Governmental Accounting within one hundred and
    twenty days after the close of the fiscal year. The comprehensive
    annual financial report shall include statistical data as set forth
    in the standards of the National Council of Governmental Accounting
    relating to the physical, economic, social, and political
    characteristics of the government, and any other information
    required by the Congress. The Governor shall also make such other
    reports at such other times as may be required by the Congress or
    under applicable Federal law.
    (b) Functions, powers, and duties transferred
      The following functions, powers, and duties heretofore vested in
    the government comptroller for American Samoa are hereby
    transferred to the Inspector General, Department of the Interior,
    for the purpose of establishing an organization which will maintain
    a satisfactory level of independent audit oversight of the
    government of American Samoa:
        (1) The authority to audit all accounts pertaining to the
      revenue and receipts of the government of American Samoa, and of
      funds derived from bond issues, and the authority to audit, in
      accordance with law and administrative regulations, all
      expenditures of funds and property pertaining to the government
      of American Samoa including those pertaining to trust funds held
      by the government of American Samoa.
        (2) The authority to report to the Secretary of the Interior
      and the Governor of American Samoa all failures to collect
      amounts due the government, and expenditures of funds or uses or
      property which are irregular or not pursuant to law.
    (c) Scope of authority transferred
      The authority granted in paragraph (b) of this section shall
    extend to all activities of the government of American Samoa, and
    shall be in addition to the authority conferred upon the Inspector
    General by the Inspector General Act of 1978 (92 Stat. 1101), as
    amended.
    (d) Transfer of personnel, assets, etc., of office of government
      comptroller for American Samoa to Office of Inspector General,
      Department of the Interior
      In order to carry out the provisions of this section, the
    personnel, assets, liabilities, contracts, property, records, and
    unexpended balances of appropriations, authorizations, allocations,
    and other funds employed, held, used, arising from, available or to
    be made available, of the office of the government comptroller for
    American Samoa relating to its audit function are hereby
    transferred to the Office of Inspector General, Department of the
    Interior.

-SOURCE-
    (Pub. L. 96-205, title V, Sec. 501, as added Pub. L. 97-357, title
    IV, Sec. 402, Oct. 19, 1982, 96 Stat. 1711; amended Pub. L. 105-
    362, title IX, Sec. 901(o), Nov. 10, 1998, 112 Stat. 3291.)

-REFTEXT-
                            REFERENCES IN TEXT                        
      The Inspector General Act of 1978, referred to in subsec. (c), is
    Pub. L. 95-452, Oct. 12, 1978, 92 Stat. 1101, as amended, which is
    set out in the Appendix to Title 5, Government Organization and
    Employees.

-MISC1-
                             PRIOR PROVISIONS                         
      A prior section 1668, Pub. L. 96-205, title V, Sec. 501, Mar. 12,
    1980, 94 Stat. 90, mandated payment of salary and expenses of the
    government comptroller for American Samoa from funds appropriated
    to the Department of the Interior, prior to repeal by Pub. L. 97-
    357, Sec. 402.

                                AMENDMENTS                            
      1998 - Subsec. (a). Pub. L. 105-362 struck out "The Governor
    shall transmit the comprehensive annual financial report to the
    Inspector General of the Department of the Interior who shall audit
    it and report his findings to the Congress." after "other
    information required by the Congress." and "He shall also submit to
    the Congress, the Secretary of the Interior, and the cognizant
    Federal auditors a written statement of actions taken or
    contemplated on Federal audit recommendations within sixty days
    after the issuance date of the audit report." after "under
    applicable Federal law."

                   TERMINATION OF REPORTING REQUIREMENTS               
      For termination, effective May 15, 2000, of provisions in the 1st
    sentence of subsec. (a) of this section relating to the requirement
    that the Governor submit a comprehensive annual financial report to
    Congress, see section 3003 of Pub. L. 104-66, as amended, set out
    as a note under section 1113 of Title 31, Money and Finance, and
    the 14th item on page 115 of House Document No. 103-7.

-End-

-CITE-
    48 USC Sec. 1669                                            01/02/2006

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    CHAPTER 13 - EASTERN SAMOA

-HEAD-
    Sec. 1669. Administration and enforcement of collection of customs
      duties; employment and training of residents

-STATUTE-
      The Secretary of the Treasury shall, upon the request of the
    Governor of American Samoa, administer and enforce the collection
    of all customs duties derived from American Samoa, without cost to
    the government of American Samoa. The Secretary of the Treasury, in
    consultation with the Governor of American Samoa, shall make every
    effort to employ and train the residents of American Samoa to carry
    out the provisions of this section. The administration and
    enforcement of this section shall commence October 1, 1980.

-SOURCE-
    (Pub. L. 96-205, title V, Sec. 502, Mar. 12, 1980, 94 Stat. 90.)

-End-

-CITE-
    48 USC Sec. 1670                                            01/02/2006

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    CHAPTER 13 - EASTERN SAMOA

-HEAD-
    Sec. 1670. Industrial development bonds

-STATUTE-
    (a) Issuance
      The legislature of the government of American Samoa may cause to
    be issued after September 20, 1984, industrial development bonds
    (within the meaning of section 103(b)(2) (!1) of title 26).

    (b) Exemption of all bonds from income taxation by State and local
      governments
      (1) In general
        The interest on any bond or other obligation issued by or on
      behalf of the Government of American Samoa shall be exempt from
      taxation by the Government of American Samoa and the governments
      of any of the several States, the District of Columbia, any
      territory or possession of the United States, and any subdivision
      thereof.
      (2) Exemption applicable only to income taxes
        The exemption provided by paragraph (1) shall not apply to
      gift, estate, inheritance, legacy, succession, or other wealth
      transfer taxes.
    (c) Cross reference
      For exclusion of interest for purposes of Federal income
    taxation, see section 103 of title 26.

-SOURCE-
    (Pub. L. 98-454, title II, Sec. 202, Oct. 5, 1984, 98 Stat. 1733;
    Pub. L. 99-514, Sec. 2, Oct. 22, 1986, 100 Stat. 2095; Pub. L. 108-
    326, Sec. 1(a), Oct. 16, 2004, 118 Stat. 1270.)

-REFTEXT-
                            REFERENCES IN TEXT                        
      Section 103, referred to in subsec. (a), which related to
    interest on certain governmental obligations was amended generally
    by Pub. L. 99-514, title XIII, Sec. 1301(a), Oct. 22, 1986, 100
    Stat. 2602, and as so amended relates to interest on State and
    local bonds. Section 103(b)(2), which prior to the general
    amendment defined industrial development bond, relates to the
    applicability of the interest exclusion to arbitrage bonds.

-MISC1-
                                AMENDMENTS                            
      2004 - Subsec. (b). Pub. L. 108-326 amended heading and text
    generally, substituting provisions relating to exemption of all
    bonds from income taxation by State and local governments for
    provisions relating to exemption from taxation and definition of
    State.
      1986 - Subsecs. (a), (c). Pub. L. 99-514 substituted "Internal
    Revenue Code of 1986" for "Internal Revenue Code of 1954", which
    for purposes of codification was translated as "title 26" thus
    requiring no change in text.

                     EFFECTIVE DATE OF 2004 AMENDMENT                 
      Pub. L. 108-326, Sec. 2, Oct. 16, 2004, 118 Stat. 1270, provided
    that: "This Act [amending this section] shall apply to obligations
    issued after the date of the enactment of this Act [Oct. 16,
    2004]."

-FOOTNOTE-
    (!1) See References in Text note below.

-End-