{"data":{"id":"us-gu/12-gca-771401","jurisdiction":"us-gu","citation":"12 GCA § 771401","heading":"Applicability of Article.","body":"The provisions of this Article are applicable to the football fields operated by the Guam National Youth Football Federation (GNYFF), as authorized by this Article, and shall include those under the jurisdiction of the municipal planning council of the respective village the field may be in, the Department of Parks and Recreation (DPR), and nonprofit organizations, which shall include:\n(a) the Tamuning Field;\n(b) the Tiyan Field;\n(c) the Hals Angels Field (formerly the Wettengel Field);\n(d) the Talo’fo’fo Field; and\n(e) fields that are utilized as practice field(s) by the GNYFF teams.\nTo qualify for the tax credits, the GNYFF shall not charge any individual an entrance fee to enter a GNYFF-operated field to watch a GNYFF game.","path":["Title 12: Autonomous Agencies","Division 2 - Economic Development","Chapter 77: Special Projects and Activities of the Guam Economic Development Authority","ARTICLE 14: TAX CREDITS FOR THE REHABILITATION AND IMPROVEMENTS OF THE FOOTBALL FIELDS OPERATED BY THE GUAM NATIONAL YOUTH FOOTBALL FEDERATION"],"source_url":"https://col.guamcourts.gov/sites/default/files/12gc077_Q.pdf","current_through":"P.L. 38-133 (June 4, 2026)","vintage":"","retrieved_at":"2026-09-27T03:26:28Z","sha256":"712b3a173f50e21f16ac927a4a726d7d8deac96b87f723e1fb92a89713e6603a","source_id":"us-gu","stale":false,"prev":"us-gu/12-gca-771311","next":"us-gu/12-gca-771402"},"notice":"GroundRules: Original legal text. Not legal advice."}