12 GCA § 1109: Tax Exemption.

As an instrumentality of the government of Guam, the Authority and all property acquired by or for it and all revenues and income therefrom are exempt from taxation by the government of Guam or by any political subdivision or public corporation thereof and from all taxes imposed under the authority of I Liheslatura, or with respect to which I Liheslatura is authorized to grant exemption.