{"data":{"id":"us-gu/12-gca-50113","jurisdiction":"us-gu","citation":"12 GCA § 50113","heading":"Amendments and Repeal of Statutes.","body":"(a) Title XLIX of the Government Code of Guam, known as the Guam Incentive Tax Act is hereby repealed in its entirety, provided however, that any tax incentives heretofore granted to any person, firm, partnership or corporation under the provisions of said Act shall continue to be respected and honored by the government of Guam as long as the beneficiary of such benefits complies with the terms and conditions appearing on the face of the certificate of tax exemption or tax subsidy issued to that beneficiary.\n(b) Title XLVIII of the Government Code of Guam creating the Economic Incentive Commission is hereby repealed in its entirety.","path":["Title 12: Autonomous Agencies","Division 2 - Economic Development","Chapter 50: Guam Economic Development and Commerce Authority","ARTICLE 1: GEDCA ADMINISTRATION"],"source_url":"https://col.guamcourts.gov/sites/default/files/12gc050.pdf","current_through":"P.L. 38-133 (June 4, 2026)","vintage":"","retrieved_at":"2026-09-27T03:23:48Z","sha256":"9d6d7330dc51fa71ceaad7e495794505b18e852c0a2ae110ac13457e9b13fdec","source_id":"us-gu","stale":false,"prev":"us-gu/12-gca-50112","next":"us-gu/12-gca-50114"},"notice":"GroundRules: Original legal text. Not legal advice."}