11 GCA § 26810: Savings Clause for Guam Territorial Income Tax (GTIT).

For any liability subject to the Guam Territorial Income Tax under 48 U.S.C. § 1421i (the mirror code), nothing in this Section shall be construed to amend, supersede, or conflict with the Internal Revenue Code as in force in Guam. Any waiver, abatement, or reduction of penalties or interest on GTIT liabilities shall be administered by the Department of Revenue and Taxation solely pursuant to authority provided under 48 U.S.C. § 1421i and applicable federal regulations and guidance.