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  • CODE OF THE
    FEDERATED STATES OF MICRONESIA
    2014 EDITION
    (ANNOTATED)











    Table of Contents:

    TITLE 1: GENERAL PROVISIONS

    CHAPTERS

    1 Bill of Rights (§§ 101-114) Click here
    2 Interpretation of Law and Code (§§ 201-234)

    SUBCHAPTERS

    I General (§§ 201-213) Click here
    II Code of the Federated States of Micronesia (§§ 220-234) Click here
    3 Oath of Office (§ 301) Click here
    4 Capital of the Federated States of Micronesia (§§ 411-412) Click here
    5 Flag (§§ 501-503) Click here
    6 Holidays (§§ 601-603) Click here
    7 Amendment of the Constitution (§§ 701-706) Click here
    8 National Anthem (§§ 801-803) Click here
    9 Admission of New States (§§ 901-908) Click here

    TITLE 2: EXECUTIVE

    CHAPTERS

    1 Presidential Succession (§§ 101-105) Click here
    2 Executive Organization (§§ 201-210) Click here
    3 Statistics and Census (§§ 301-314) Click here

    TITLE 3: LEGISLATIVE

    CHAPTERS

    1 Congressional Organization (§§ 101-107) Click here
    2 Congressional Sessions (§§ 201-202) Click here
    3 Congressional Salaries (§§ 301-304) Click here
    4 Congressional Investigation (§§ 401-417) Click here
    5 Advice and Consent (§§ 501-502) Click here
    6 Legislative Counsel (§§ 601-602) Click here
    7 Impeachment and Removal (§§ 701-708) Click here

    TITLE 4: JUDICIARY OF THE FSM

    CHAPTERS

    1 Judicial Organization (§§ 101-125) Click here
    2 Jurisdiction (§§ 201-208) Click here
    3 Extraterritorial Criminal Jurisdiction (§§ 301-306) Click here

    TITLE 5: JUDICIARY OF THE TTPI

    [REPEALED in its entirety by PL 5-135 § 7] Click here

    TITLE 6: JUDICIAL PROCEDURE

    CHAPTERS

    1 Process (§§ 111-136)

    SUBCHAPTERS

    I Issuance, Service, and Return (§§ 111-113) Click here
    II Fees and Costs (§§ 121-123) Click here
    III Foreign Service of Process (§§ 131-136) Click here
    2 Absent Defendants (§§ 201-204) Click here
    3 Venue (§§ 301-304 Click here
    4 Survival of Actions (§ 401) Click here
    5 Actions for Wrongful Death (§§ 501-503) Click here
    6 Actions Against the Trust Territory (§§ 601-603) Click here
    7 Actions Against the Federated States of Micronesia (§§ 701-707) Click here
    8 Limitation of Action (§§ 801-814) Click here
    9 New Trial—Appeal and Review (§§ 901-907) Click here
    10 Fees, Costs, and Fines (§§ 1011-1022)

    SUBCHAPTERS

    I Fees and Costs (§§ 1011-1019) Click here
    II Disposition of Fines (§§ 1021-1022) Click here
    11 Uniform Single Publication Act (§§ 1101-1102) Click here
    12 Contribution Among Joint Tort-feasors Act (§§ 1201-1206) Click here
    13 Evidence (§§ 1301-1303) Click here
    14 Enforcement of Judgments (§§ 1401-1415) Click here
    15 Special Proceedings (§§ 1501-1510) Click here
    16 Domestic Relations (§§ 1611-1635)

    SUBCHAPTERS

    I General Provisions (§§ 1611-1616) Click here
    II Annulment and Divorce (§§ 1621-1629) Click here
    III Adoption (§§ 1631-1635) Click here
    17 Reciprocal Enforcement of Support (§§ 1711-1758)

    SUBCHAPTERS

    I General Provisions (§§ 1711-1714) Click here
    II Criminal Enforcement (§§ 1721-1722) Click here
    III Civil Enforcement (§§ 1731-1758) Click here
    18 Mental Illness (§§ 1801-1806) Click here

    TITLE 7: CITIZENSHIP

    CHAPTERS

    1 Trust Territory Citizenship (§§ 101-105) Click here
    2 Federated States of Micronesia Citizenship (§§ 201-208) Click here
    3 FSM Nationals (§§ 301-304) Click here

    TITLE 8: TRANSITION

    CHAPTERS

    1 Commission on Future Political Status and Transition (§§ 101-112) [REPEALED] Click here
    2 Transfer of Functions (§§ 201-206) Click here
    3 Use of Terms (§§ 301-302) Click here
    4 Legislative Power of State Governments (§§ 401-402) Click here
    5 Study Group on Indefinite Land-Use Agreements (§§ 501-505) [REPEALED] Click here

    TITLE 9: NATIONAL ELECTIONS

    CHAPTERS

    1 General Provisions (§§ 101-113) Click here
    2 Candidates (§§ 201-206) Click here
    3 Election Officials (§§ 301-306) Click here
    4 Registration (§§ 401-406) Click here
    5 Procedure for Ballots (§§ 501-505) Click here
    6 Procedure for Absentee Voters (§§ 601-606) Click here
    7 Procedure for Conduct of National Elections (§§ 701-715) Click here
    8 Procedure for Petitions and Appeals (§§ 801-805) Click here

    TITLE 10: FOREIGN RELATIONS

    CHAPTERS

    1 FSM Representative Office (§§ 101-103) [REPEALED] Click here
    2 International Organization Immunities (§§ 201-209) Click here
    3 United Nations Law of the Sea Conference (§§ 301-303) [REPEALED] Click here
    4 Amendments to Compact of Free Association (§§ 401-402) Click here
    5 Foreign Affairs Responsibilities and Procedures (§§ 501-506) Click here
    6 Diplomatic Missions (§§ 601-605) Click here

    TITLE 11: CRIMES

    CHAPTERS

    1 General Provisions (§§ 101-110) Click here
    2 Inchoate Crimes (§§ 201-204) Click here
    3 General Principles of Responsibility (§§ 301-306) Click here
    4 Crimes Against National Security (§§ 401-404) Click here
    5 Crimes Against Public Administration (§§ 501-530)

    SUBCHAPTERS

    I Obstructing Government Operations (§§ 501-509) Click here
    II Abuse of Office (§§ 510-513) Click here
    III Public Corruption (§§ 514-521) Click here
    IV Perjury and Related Crimes of Falsification (§§ 522-530) Click here
    6 Offenses Against Property and Persons (§§ 601-622)

    SUBCHAPTERS

    I General Offenses (§§ 601-610) Click here
    II Trafficking in Persons (§§ 611-622) Click here
    7 Civil Rights (§§ 701-702) Click here
    8 Emergency Proclamations (§§ 801-804) Click here
    9 Money Laundering and Proceeds of Crime (§§ 901-979)

    SUBCHAPTERS

    I General Provisions (§§ 901-911) Click here
    II Money and Laundering (§§ 912-928) Click here
    III Confiscation (§§ 929-979)
    PARTS
    1 Application for Confiscation and Pecuniary Penalty Orders (§§ 929-932) Click here
    2 Confiscation Orders (§§ 933-941) Click here
    3 Pecuniary Penalty Orders (§§ 942-949) Click here
    4 Control of Property (§§ 950-956) Click here
    5 Restraining Orders (§§ 957-965) Click here
    6 Realization of Covered Property (§§ 966-970) Click here
    7 Production Orders and Other Information Gathering Powers (§§ 971-979) Click here
    10 FSM Weapons Control (§§ 1001-1031) Click here
    11 Controlled Substances (§§ 1111-1149)

    SUBCHAPTERS

    I General Provisions (§§ 1111-1112) Click here
    II Standards and Schedules (§§ 1116-1128) Click here
    III Manufacture, Distribution, and Dispensing (§§ 1131-1138) Click here
    IV Offenses and Penalties (§§ 1141-1149) Click here
    12 Sentencing (§§ 1201-1204) Click here

    TITLE 12: CRIMINAL PROCEDURE

    CHAPTERS

    1 General Provisions (§§ 101-102) Click here
    2 Process—Warrants and Arrests (§§ 201-220) Click here
    3 Searches and Seizures (§§ 301-314) Click here
    4 Rights of Defendants (§ 401) Click here
    5 Preliminary Matters (§§ 501-507) Click here
    6 Bail (§§ 601-608) Click here
    7 Witnesses (§§ 701-702) Click here
    8 Dismissal (§§ 801-802) Click here
    9 Insanity (§§ 901-902) Click here
    10 Criminal Extradition [REPEALED] Click here
    11 Juveniles (§§ 1101-1107) Click here
    12 Joint Administration of Law Enforcement (§§ 1201-1204) Click here
    13 Justice Improvement Commission (§§ 1301-1307) Click here
    14 Criminal Extradition (§§ 1401-1410) Click here
    15 Criminal Extradition Procedures (§§ 1501-1516) Click here
    16 Interstate Extradition (§§ 1601-1608) Click here
    17 Mutual Assistance in Criminal Matters (§§ 1701-1719)

    SUBCHAPTERS

    I General Provisions (§§ 1701-1704) Click here
    II Mutual Assistance (§§ 1705-1716) Click here
    III Miscellaneous (§§ 1717-1719) Click here

    TITLE 13: [RESERVED]

    TITLE 14: [RESERVED]

    TITLE 15: [RESERVED]

    TITLE 16: [RESERVED]

    TITLE 17: ADMINISTRATIVE PROCEDURE

    CHAPTERS

    1 FSM Administrative Procedures (§§ 101-113) Click here
    2 TT Administrative Procedure (§§ 201-216) [REPEALED] Click here

    TITLE 18: TERRITORY, ECONOMIC ZONES AND PORTS OF ENTRY

    CHAPTERS

    1 Territorial Boundaries and Economic Zones (§§ 101-108) Click here
    2 Ports of Entry (§§ 201-210) Click here
    3 Regulation of Foreign Vessels (§§ 311-335)

    SUBCHAPTERS

    I Entry into Territorial Waters (§§ 311-317)Click here
    II Seizure and Forfeiture Proceedings (§§ 321-330) Click here
    III Pilotage of Foreign Vessels (§§ 331-335) Click here

    TITLE 19: ADMIRALTY AND MARITIME

    CHAPTERS

    1 General Provisions (§§ 101-106) Click here
    2 National Flag and Nationality (§§ 201-204) Click here
    3 Registration of Vessels, Mortgages and Liens (§§ 301-340) Click here
    4 Requirements of Vessels Within the FSM (§§ 401-432) Click here
    5 Certification of Seamen (§§ 501-511) Click here
    6 Employment and Welfare of Seamen (§§ 601-643) Click here
    7 Pilotage (§§ 701-719) Click here
    8 Marine Aids to Navigation (§§ 801-809) Click here
    9 Wreck and Salvage (§§ 901-928) Click here
    10 Carriage of Goods by Sea (§§ 1001-1004) Click here
    11 Limitation of Liability (§§ 1101-1108) Click here
    12 Safety of Navigation (§§ 1201-1205) Click here

    TITLE 20: AERONAUTICS

    CHAPTERS

    1 General Provisions (§ 101) Click here
    2 General Powers of the Secretary; National Preemption (§§ 201-202) Click here
    3 Organization of Civil Aviation Authority and Powers and Duties of the Secretary (§§ 301-309) Click here
    4 Air Carrier Economic Regulation (§§ 401-418) Click
    5 Nationality and Ownership of Aircraft (§§ 501-503) Click here
    6 Safety Regulation of Civil Aeronautics (§§ 601-609) Click here
    7 Regulation of Airports (§§ 701-705) Click here
    8 Aircraft Accident Investigation (§ 801) Click here
    9 Penalties (§§ 901-902) Click here
    10 Procedures (§§ 1001-1008) Click here
    11 Miscellaneous Provisions (§§ 1101-1104) Click here
    12 FSM Airline Corporation (§§ 1201-1225) Click here
    13 Air Passenger Safety Instructions (§§ 1301-1303) Click here
    14 Prohibitions on Passenger Aircraft (§§ 1401-1403) Click here

    TITLE 21: TELECOMMUNICATIONS

    CHAPTERS

    1 General Provisions (§§ 101-109) Click here
    2 Telecommunications Corporation (§§ 201-231) Click here

    TITLE 22: AGRICULTURE AND LIVESTOCK

    CHAPTERS

    1 General Provisions [RESERVED]
    2 Coconut Development (§§ 201-217) Click here
    3 Copra Trade Licensing (§§ 301-305) Click here
    4 Quarantines (§§ 401-415) Click here
    5 Export Meat Inspection (§§ 501-546) Click here

    TITLE 23: RESOURCE CONSERVATION

    CHAPTERS

    1 Marine-Species Preservation (§§ 101-116)
    2 [RESERVED]
    3 Endangered Species Act (§§ 301-317)

    TITLE 24: MARINE RESOURCES

    SUBTITLE I: MARINE RESOURCES ACT OF 2002

    CHAPTERS

    1 General Provisions (§§ 101-124)
    2 Management Authority (§§ 201-211)
    3 Permits for Fishing on the High Seas or in an Area Designated by a Fisheries Management Agreement by Flag Vessels (§§ 301-303)
    4 Access Agreements for Foreign Fishing and Related Activities (§§ 401-407)
    5 Conservation, Management and Sustainable Use of Fishery Resources (§§ 501-504)
    6 Enforcement (§§ 601-611)
    7 Jurisdiction and Evidence; Administrative Proceedings (§§ 701-707)
    8 Forfeiture and Disposition of Seized or Confiscated Property (§§ 801-808)
    9 Violations and Penalties for Prohibited Acts (§§ 901-920)
    10 State Entities for Development of Marine Resources (§§ 1001-1007)
    11 National Fisheries Corporation (§§ 1101-1124)

    TITLE 25: ENVIRONMENTAL PROTECTION

    SUBTITLE I: FSM ENVIRONMENTAL PROTECTION ACT

    CHAPTERS

    1 General Provisions (§§ 101-103)
    2 FSM Environmental Protection Board (§§ 201-210)
    3 Enforcement (§§ 301-308)

    TITLE 26: HISTORICAL SITES AND ANTIQUITIES

    CHAPTERS

    1 General Provisions (§§ 101-102)
    2 Institute for Micronesian History and Culture (§§ 201-203)
    3 Historic Preservation Procedures (§§ 301-305)
    4 Protection of Artifacts (§§ 401-402)

    TITLE 27: ESSENTIAL SERVICES

    CHAPTERS

    1 [RESERVED]
    2 FSM Petroleum Corporation Act of 2007 (§§ 201-265)
    I General Provisions (§§ 201-202)
    II Establishment and Board of Directors (§§ 211-221)
    III Officers and Staff (§§ 231-234)
    IV Powers and Functions of Corporation (§§ 241-243)
    V Corporate Finances and Reporting (§§ 251-255)
    VI Miscellaneous (§§ 261-265)

    TITLE 28: [RESERVED]

    TITLE 29: COMMERCIAL BANKING

    SUBTITLE I: FSM BANK ACT

    CHAPTERS

    1 General Provisions (§§ 101-105)
    2 Banking Board (§§ 201-209)
    3 Domestic Banks (§§ 301-311)
    4 Foreign Banks (§§ 401-408)
    5 Licensing of Banks (§§ 501-504)
    6 Regulation and Supervision of Banks (§§ 601-627)
    7 Control over Banks (§§ 701-705)
    8 Receivership and Liquidation (§§ 801-803)
    9 FDIC Proceedings and FDBs (§§ 901-904)

    TITLE 30: DEVELOPMENT BANKING

    CHAPTERS

    1 FSM Development Bank (§§ 101-138)
    2 Investment Development Fund (§§ 201-202)
    3 Investment Development Act (§§ 301-320)
    4 FSM Venture Funds (§§ 401-425)

    TITLE 31: BANKRUPTCY AND INSOLVENCY

    SUBTITLE I: BANKRUPTCY ACT OF 2004

    CHAPTERS

    1 General Provisions (§§ 101-112)
    2 Receivership Proceedings (§§ 201-209)
    3 Reorganization Proceedings (§§ 301-311)

    TITLE 32: BUSINESS REGULATION

    CHAPTERS

    1 Business Licensing (§§ 101-110)
    2 Foreign Investment (§§ 201-225)

    SUBCHAPTERS

    I Introductory Provisions (§§ 201-203)
    II General Rules Allocation of Government Responsibilities (§§ 204-206)
    III Foreign Investment Permits (§§ 207-209)
    IV Expatriate Worker Authorizations and Entry Permits (§§ 210-212)
    V Reporting Requirements (§§ 213-215)
    VI Guarantees and Entitlements (§§ 216-219)
    VII Sanctions; Judicial Review; Other Provisions (§§ 220-225)
    3 Anticompetitive Practices (§§ 301-306)
    4 Notaries Public (§§ 411-426)

    SUBCHAPTERS

    I General Provisions (§§ 411-417)
    II Powers and Duties (§§ 421-426)
    5 Noncitizen Peddlers [REPEALED]
    6 Lateritic Soil Development Franchises (§§ 601-606)

    TITLE 33: COMMERCIAL LAW

    CHAPTERS

    1 General Provisions [RESERVED]
    2 Sales [RESERVED]
    3 Commercial Paper [RESERVED]
    4 Bank Deposits and Collections [RESERVED]
    5 Letters of Credit [RESERVED]
    6 Bulk Transfers [RESERVED]
    7 Warehouse Receipts, Bills of Lading, and Other Documents of Title [RESERVED]
    8 Investment Securities (§§ 801-808)
    9 Real Property Security Instruments (§§ 901-920)
    10 Secured Transactions Act (§§ 1001-1071)

    SUBCHAPTERS

    I General Provisions (§§ 1001-1011)
    II Perfection and Priority of Security Interests (§§ 1012-1031)
    III Filing (§§ 1032-1046)
    IV Enforcement of Security Interests (§§ 1047-1069)
    V Transition Provisions (§§ 1070-1071)
    11 [RESERVED]
    12 [RESERVED]

    TITLE 34: CONSUMER PROTECTION

    CHAPTERS

    1 General Provisions (§§ 101-114)
    2 Usury (§§ 201-207)
    3 Bank Disclosure (§§ 301-306)

    TITLE 35: COPYRIGHTS, PATENTS AND TRADEMARKS

    CHAPTERS

    1 Copyrights (§§ 101-126)

    TITLE 36: CORPORATIONS AND BUSINESS ASSOCIATIONS

    CHAPTERS

    1 General Provisions (§§ 101-108)
    2 Registrar of Corporations (§§ 201-209)
    3 Securities Regulation [RESERVED]
    4 Partnerships [RESERVED]
    5 Cooperative Associations [RESERVED]
    6 Credit Unions [RESERVED]
    7 Nonprofit Associations [RESERVED]

    TITLE 37: INSURANCE

    SUBTITLE I: Insurance Act of 2006

    CHAPTERS

    1 Interpretation (§§ 101-105)
    2 Administration (§§ 201-217)
    3 Licensing (§§ 301-323)
    4 Policies (§§ 401-406)
    5 General Provisions (§§ 501-506)
    6 Violations and Penalties (§§ 601-602)

    OTHER CHAPTERS

    7 [Reserved]
    8 [Reserved]
    9 [Reserved]
    10 The Captive Insurance Act of 2006 (§§ 1001-1016)

    TITLE 38: INTERNATIONAL TRADE

    CHAPTERS

    1 General Provisions [RESERVED]
    2 Export Controls (§§ 201-202)
    3 Duty-Free Shops (§§ 301-312)
    4 Labeling of Imported Products (§§ 401-405)

    TITLE 39: POSTAL SYSTEM

    CHAPTERS

    1 National Postal Service (§§ 101-113)
    2 Postal Crimes (§§ 201-244)

    TITLE 40: EDUCATION

    CHAPTERS

    1 Educational System (§§ 101-114)
    2 Educational Policy and Standards (§§ 231-237)

    SUBCHAPTERS

    I Teacher Certification [REPEALED]
    II Education Standards [REPEALED]
    III Special Education (§§ 231-237)
    IV School Year and Attendance [REPEALED]
    V Nonpublic Schools [REPEALED]
    3 Student Assistance (§§ 321-383)

    SUBCHAPTERS

    I Student Loan Fund [REPEALED]
    II General Assistance (§§ 321-323)
    III Student Loan Revolving Fund (§§ 324-334)
    IV Continental Airlines Scholarship Program (§ 335)
    V Fisheries and Maritime Training Programs (§ 371)
    VI National Merit Scholarship Program (§§ 381-383)
    4 College of Micronesia (§§ 401-420)
    5 Library of the Congress of Micronesia (§§ 501-505)
    6 Aid to Nonpublic Schools Fund (§§ 601-606)
    7 College of Micronesia—FSM (§§ 701-734)

    TITLE 41: PUBLIC HEALTH, SAFETY AND WELFARE

    CHAPTERS

    1 Health Services Administration (§§ 101-119)
    2 Health Services Personnel (§§ 201-214)

    SUBCHAPTERS

    I Licensing (§§ 201-210)
    II Training (§ 213)
    3 Health Care Certificates of Need (§§ 301-314)
    4 Immunization of School Children (§§ 401-409)
    5 Child Abuse (§§ 501-506)
    6 Sanitation (§§ 601-606)
    7 Disaster Relief Assistance Act of 1989 (§§ 701-710)
    8 Prohibition of Smoking (§ 801)
    9 FSM Nursing Practice Act (§§ 901-931)
    10 National Food Safety Act (§§ 1001-1032)
    11 Cancer Registry System Act (§§ 1101-1108)

    TITLE 42: ECONOMIC DEVELOPMENT

    CHAPTER

    1 Economic Development Plan (§§ 101-102)

    TITLE 43: STATISTICS AND CENSUS

    CHAPTER

    1 Statistics and Census Act (§§ 101-114)

    TITLE 44: [RESERVED]

    TITLE 45: [RESERVED]

    TITLE 46: [RESERVED]

    TITLE 47: [RESERVED]

    TITLE 48: [RESERVED]

    TITLE 49: [RESERVED]

    TITLE 50: IMMIGRATION

    CHAPTERS

    1 Immigration Act (§§ 101-116)
    2 Passports (§§ 201-207)

    TITLE 51: LABOR

    CHAPTERS

    1 Protection of Resident Workers (§§ 111-169)

    SUBCHAPTERS

    I General Provisions (§§ 111-115)
    II Application of Chapter (§§ 121-122)
    III Hiring of Nonresident Workers (§§ 131-139)
    IV Employment Status of Nonresident Workers (§§ 141-142)
    V Administration of Chapter (§§ 151-155)
    VI Enforcement of Chapter (§§ 161-169)
    2 Nonresident Workers’ Health Certificates (§§ 201-207)
    3 Labor Development (§§ 301-307)

    TITLE 52: PUBLIC EMPLOYMENT

    CHAPTERS

    1 Public Service System (§§ 111-170)

    SUBCHAPTERS

    I General Provisions (§§ 111-119)
    II Administration (§§ 121-124)
    III Appointment and Promotion of Employees (§§ 131-138)
    IV Employee Rights and Tenure in Employment (§§ 141-147)
    V Disciplinary Action (§§ 151-157)
    VI Compensation Plan (§§ 161-166)
    VII Home Leave Transportation (§§ 167-170)
    2 Public Service Salaries (§§ 201-211)
    3 Exempt Employees (§§ 301-307)
    4 Health Insurance Plan (§§ 401-410)
    5 National Government Employees’ Early Retirement Program (§§ 501-511)

    TITLE 53: SOCIAL SECURITY AND PRIOR-SERVICE BENEFITS

    SUBTITLE I: TT SOCIAL SECURITY

    CHAPTERS

    1 General Provisions (§§ 101-106)
    2 Social Security Board (§§ 201-208)
    3 Coverage and Benefits (§§ 301-313)
    4 Contributions (§§ 401-405)
    5 Retirement Fund (§§ 501-505)

    SUBTITLE II: FSM SOCIAL SECURITY

    CHAPTERS

    6 General Provisions (§§ 601-07)
    7 Social Security Board and Administration (§§ 701-08)
    8 Coverage and Benefits (§§ 801-11)
    9 Contributions (§§ 901-04)
    10 Retirement Fund (§§ 1001-06)
    11 Transitional Provisions (§§ 1101-10)

    TITLE 54: TAXATION AND CUSTOMS

    CHAPTERS

    1 Taxation of Wages, Salaries, and Gross Revenues (§§ 111-157)

    SUBCHAPTERS

    I General Provisions (§§ 111-118)
    II Taxation of Wages an d Salaries: Taxes Applicable (§§ 121-124)
    III Taxation of Wages and Salaries: Withholding and Reporting (§§ 131-139)
    IV Taxation of Gross Revenues (§§ 141-144)
    V Enforcement (§§ 151-157)
    2 Duties and Customs (§§ 211-270)

    SUBCHAPTERS

    I General Provisions (§§ 211-213)
    II Import Duties (§§ 221-227)
    III Customs Procedures (§§ 231-270)
    3 Income Tax Regime for FSM Corporations (§§ 311-378)

    SUBCHAPTERS

    I General Provisions (§§ 311-315)
    II Taxation (§§ 321-323)
    III Credits (§§ 331-332)
    IV Accounting (§§ 341-342)
    V Administration (§§ 351-360)
    VI Enforcement (§§ 370-378)
    4 [RESERVED]
    5 [RESERVED]
    6 [RESERVED]
    7 FSM Unified Revenue Authority (§§ 701-769)

    SUBCHAPTERS

    I General Provisions (§§ 701-702)
    II Establishment, Membership, and Meetings of the Authority (§§ 711-721)
    III Service of the Authority (§§ 731-735)
    IV Functions, Duties and Powers of the Authority (§§ 741-742)
    V Financial Provisions and Reporting (§§ 751-759)
    VI Miscellaneous (§§ 761-769)
    8 Revenue Administration (§§ 801-805)
    8 Revenue Administration (§§ 801-896) [FOR REFERENCE ONLY]

    SUBCHAPTERS

    I General Provisions (§§ 801-803) [FOR REFEREENCE ONLY]
    II Tax Returns (§§ 806-807) [FOR REFEREENCE ONLY]
    III Tax Decisions (§§ 810-816) [FOR REFEREENCE ONLY]
    IV Objections and Appeals (§§ 819-821) [FOR REFEREENCE ONLY]
    V Recovery of Unpaid Tax (§§ 824-831) [FOR REFEREENCE ONLY]
    VI Levy and Execution (§§ 834-839) [FOR REFEREENCE ONLY]
    VII Record Keeping and Information Collection (§§ 842-848) [FOR REFEREENCE ONLY]
    VIII Representatives (§§ 851-852) [FOR REFEREENCE ONLY]
    IX Rulings (§§ 855-862) [FOR REFEREENCE ONLY]
    X Interest and Administrative Remedies (§§ 865-870) [FOR REFEREENCE ONLY]
    XI Taxation Offenses (§§ 873-883) [FOR REFEREENCE ONLY]
    XII Forms and Notices (§§ 886-890) [FOR REFEREENCE ONLY]
    XIII Final Provisions (§§ 893-896) [FOR REFEREENCE ONLY]
    9 Penalties (§§ 901-903)

    TITLE 55: GOVERNMENT FINANCE AND CONTRACTS

    CHAPTERS

    1 Budget Procedures (§§ 101-111)
    2 Financial Management (§§ 201-228)
    3 Internal Fiscal Procedures for Compact Implementation (§§ 301-326)
    4 Government Contracts (§§ 401-419)
    5 Public Auditor (§§ 501-507)
    6 Funds (§§ 601-1612)

    SUBCHAPTERS

    I Imprest Revolving Funds (§§ 601-607)
    II Disaster Relief Fund (§§ 608-612)
    III Maritime Operations Revolving Fund (§§ 613-617)
    IV Supply Stock Revolving Fund (§§ 618-622)
    V Bond Repayment Fund (§§ 623-629)
    VI Fisheries Observer Revolving Fund (§§ 630-634)
    VII Asian Development Bank Loan Fund (§§ 640-645)
    VIII Controlled Substance Procurement Revolving Fund (§§ 650-654)
    IX Aquaculture Revolving Fund (§§ 655-659)
    X ADB Water Loan Fund (§§ 660-665)
    XI External Debt Management Fund (§§ 667-673)
    XII Medical Licensing Revolving Fund (§§ 674-678)
    XIII Maritime Surveillance Revolving Fund (§§ 679-682)
    XIV External Debt Management Fund (§§ 1601-1607)
    XV Immigration, Customs and Quarantine Overtime Revolving Fund (§§ 1608-1612)
    7 Development Matching Grant (§§ 701-707)
    8 Chuuk State Commission on Improvement Projects (§§ 801-804) [REPEALED]
    9 Sale of Code and Supplements (§§ 901-925)

    SUBCHAPTERS

    I Code (§§ 901-902)
    II First Supplement (§§ 903-904)
    III Second Supplement (§§ 920-925)
    10 Kosrae State Commission on Improvement Projects [REPEALED]
    11 Trust Territory Financial Management (§§ 1101-1137)

    SUBCHAPTERS

    I General Provisions (§§ 1101-1103)
    II General Fund of the Congress of Micronesia (§§ 1121-1123)
    III Department of Finance (§§ 1131-1137)
    12 FSM Trust Fund (§§ 1201-1222)
    13 Public Projects (§ 1301)
    14 Loans to States (§ 1401)
    15 Compact Management Board (§§ 1501-1512) [REPEALED]

    TITLE 56: GOVERNMENT PROPERTY ACQUISITION

    CHAPTERS

    1 Eminent Domain (§§ 101-113)
    2 Real Property Acquisition (§§ 201-209)
    3 Relocation Assistance (§§ 301-314)
    4 Alien Property (§§ 401-405)

    TITLE 57: MONEY AND CURRENCY

    CHAPTERS

    1 Currency (§ 101)

    TITLE 58: COMPACT FUNDS FINANCING

    CHAPTERS

    1 [Reserved]
    2 [Reserved]
    3 [Reserved]
    4 [Reserved]
    5 Compact Funds Financing (§§ 511-564)

    SUBCHAPTERS

    I General Provisions (§§ 511-514)
    II Authorization (§§ 521-525)
    III Issuance of Bonds (§§ 531-537)
    IV Payment, Cancellation and Redemption of Bonds (§§ 541-545)
    V FSM Fiscal Agents (§§ 551-555)
    VI Legal Matters (§§ 561-564)