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

12 GCA § 60100: Legislative Intent.

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Where this section sits in the code
  1. Title 12: Autonomous Agencies
  2. Division 2 - Economic Development
  3. Chapter 60: Foreign Sales Corporation Tax Incentives

The Legislature finds that it is in the best interest of the territory of Guam to offer inducements to attract United States companies which are engaged in export trade to establish Foreign Sales Corporations in Guam and that special tax incentives are necessary for this purpose.

Collected 2026-09-27T03:24:48Z. Source file · JSON

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