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us-gu · Through P.L. 38-133 (June 4, 2026)

12 GCA § 58134: Acknowledgment of Benefits by Tax Commissioner.

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Where this section sits in the code
  1. Title 12: Autonomous Agencies
  2. Division 2 - Economic Development
  3. Chapter 58: Qualifying Certificates
  4. ARTICLE 1: QUALIFYING CERTIFICATES PROGRAMS

When the Authority forwards its recommendations to I Maga’håga/Maga’låhi on the issuance of a Qualifying Certificate, it shall transmit a copy of such recommendations to the Tax Commissioner of Guam for his information. The Tax Commissioner shall forthwith acknowledge in writing to I Maga’håga/Maga’låhi and to the Authority that the proposed tax benefits are understood and accepted by the Department of Revenue and Taxation.

Collected 2026-09-27T03:24:38Z. Source file · JSON

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