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

12 GCA § 771507: Recapture and Enforcement.

Where this section sits in the code

Title 12: Autonomous Agencies
Division 2 - Economic Development
Chapter 77: Special Projects and Activities of the Guam Economic Development Authority
ARTICLE 15: ENHANCING TOURISM AESTHETICS PROGRAM

GEDA and the Department of Revenue and Taxation (DRT) may recapture any incentives if improvements are incomplete, not maintained for three (3) years, or transferred without approval. Recaptured amounts shall be treated as unpaid tax liabilities.

Collected 2026-09-27T03:26:28Z. Source file · JSON

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