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48 U.S.C. § 1421 — Territory included under name Guam
Federal law — U.S. Code and appendices · legal_authorities
The territory ceded to the United States in accordance with the provisions of the Treaty of Peace between the United States and Spain, signed at Paris, December 10, 1898, and proclaimed April 11, 1899, and known as the island of Guam in the Marianas Islands, shall continue to be known as Guam.
Source: Supplied U.S. Code snapshot — release unconfirmed · 48 U.S.C. § 1421
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Stable record: federal_law:legal_authorities:record_usc_5a87b1f294a073fc7bdfb8d2
Source file: Laws/federal/codes/united-states-code/title-48/section-1421-territory-included-under-name-guam--a7b98ff7b7.md
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Source location: Title 48, Chapter 8A, § 1421; chapter-8a-guam.md
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The territory ceded to the United States in accordance with the provisions of the Treaty of Peace between the United States and Spain, signed at Paris, December 10, 1898, and proclaimed April 11, 1899, and known as the island of Guam in the Marianas Islands, shall continue to be known as Guam.
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Federal law — U.S. Code and appendices · legal_authorities
The executive power of Guam shall be vested in an executive officer whose official title shall be the “Governor of Guam”. The Governor of Guam, together with the Lieutenant Governor, shall be elected by a majority of the votes cast by the people who are qualified to vote for the members of the Legislature of Guam. The Governor and Lieutenant Governor shall be chosen jointly, by the casting by each voter of a single vote applicable to both offices. If no candidates receive a majority of the votes cast in any election, on the fourteenth day thereafter a runoff election shall be held between the candidates for Governor and Lieutenant Governor receiving the highest and second highest number of votes cast. The first election for Governor and Lieutenant Governor shall be held on November 3, 1970. Thereafter, beginning with the year 1974, the Governor and Lieutenant Governor shall be elected every four years at the general election. The Governor and Lieutenant Governor shall hold office for a term of four years and until their successors are elected and qualified.
Source: Supplied U.S. Code snapshot — release unconfirmed · 48 U.S.C. § 1422
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Authority.—** The Secretary of Defense may pay the expendable training supplies, travel, subsistence, and similar personnel expenses of, and special compensation for, the following that the Secretary considers necessary for participation in the training program conducted by Colombia under the United States-Colombia Action Plan for Regional Security:
(1) Defense personnel of friendly foreign governments.
(2) With the concurrence of the Secretary of State, other personnel of friendly foreign governments and nongovernmental personnel.
**(b) Limitation.—**
(1) **In general.—** — Except as provided in paragraph (2), the authority provided in subsection (a) may only be used for the payment of such expenses of, and special compensation for, such personnel from developing countries.
(2) **Exception.—** — The Secretary may authorize the payment of such expenses of, and special compensation for, such personnel from a country other than a developing country if the Secretary determines that such payment is—
(A) necessary to respond to extraordinary circumstances; and
(B) in the national security interest of the United States.
Source: Supplied U.S. Code snapshot — release unconfirmed · 10 U.S.C. § 335
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Applicability of Federal laws; separate tax** The income-tax laws in force in the United States of America and those which may hereafter be enacted shall be held to be likewise in force in Guam: Provided, That notwithstanding any other provision of law, the Legislature of Guam may levy a separate tax on all taxpayers in an amount not to exceed 10 per centum of their annual income tax obligation to the Government of Guam.
**(b) Guam Territorial income tax** The income-tax laws in force in Guam pursuant to subsection (a) of this section shall be deemed to impose a separate Territorial income tax, payable to the government of Guam, which tax is designated the “Guam Territorial income tax”.
**(c) Enforcement of tax** The administration and enforcement of the Guam Territorial income tax shall be performed by or under the supervision of the Governor. Any function needful to the administration and enforcement of the income-tax laws in force in Guam pursuant to subsection (a) of this section shall be performed by any officer or employee of the government of Guam duly authorized by the Governor (either directly, or indirectly by one or more redelegations of authority) to perform such function.
**(d) “Income-tax laws” defined; administration and enforcement; rules and regulations**
(1) The income-tax laws in force in Guam pursuant to subsection (a) of this section include but are not limited to the following provisions of the Internal Revenue Code of 1986, where not manifestly inapplicable or incompatible with the intent of this section: Subtitle A [[26 U.S.C. 1](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section1&num=0&edition=prelim) et seq.] (not including chapter 2 [[26 U.S.C. 1401](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prel
Source: Supplied U.S. Code snapshot — release unconfirmed · 48 U.S.C. § 1421i
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Federal law — U.S. Code and appendices · legal_authorities
In the event that a political union is effected at a future time between the Territory of Guam and the Commonwealth of the Northern Mariana Islands, the Federal Government and each of its agencies is authorized and directed to assure that—
(i) there will be no diminution of any rights or entitlements otherwise eligible to said territory and Commonwealth in effect on the effective date of such union,
(ii) there will be no adverse effect on any funds which have been or may hereafter be authorized or appropriated for said territory or Commonwealth, as of the effective date of such union, or
(iii) no action is taken that would in any manner discourage such unification.
Whenever any discrepancy exists or arises between the benefits available for either said territory or Commonwealth under any policies or programs authorized by law (including, but not limited to, any formulas for matching grants-in-aid or comparable programs or benefits), the most favorable terms available to either said territory or Commonwealth shall be deemed applicable to said unified area after the effective date of unification.
Source: Supplied U.S. Code snapshot — release unconfirmed · 48 U.S.C. § 1844
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Functions, powers, and duties transferred** The following functions, powers, and duties heretofore vested in the government comptroller for Guam are hereby transferred to the Inspector General, Department of the Interior, for the purpose of establishing an organization which will maintain a satisfactory level of independent audit oversight of the government of Guam:
(1) The authority to audit all accounts pertaining to the revenue and receipts of the government of Guam, and of funds derived from bond issues, and the authority to audit, in accordance with law and administrative regulations, all expenditures of funds and property pertaining to the government of Guam including those pertaining to trust funds held by the government of Guam.
(2) The authority to report to the Secretary of the Interior and the Governor of Guam all failures to collect amounts due the government, and expenditures of funds or uses of property which are irregular or not pursuant to law.
**(b) Scope of authority transferred** The authority granted in paragraph (a) shall extend to all activities of the government of Guam, and shall be in addition to the authority conferred upon the Inspector General by chapter 4 of title 5.
**(c) Transfer of personnel, assets, etc., of office of government comptroller for Guam to Office of Inspector General, Department of the Interior** In order to carry out the provisions of this section, the personnel, assets, liabilities, contracts, property, records, and unexpended balances of appropriations, authorizations, allocations, and other funds employed, held, used, arising from, available or to be made available, of the office of the government comptroller for Guam related to its audit function are hereby transferred to the Office of Inspector General, Depar
Source: Supplied U.S. Code snapshot — release unconfirmed · 48 U.S.C. § 1422d
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Tax imposed**
(1) **Puerto Rico** — All articles of merchandise of United States manufacture coming into Puerto Rico shall be entered at the port of entry upon payment of a tax equal in rate and amount to the internal revenue tax imposed in Puerto Rico upon the like articles of Puerto Rican manufacture.
(2) **Virgin Islands** — There shall be imposed in the Virgin Islands upon articles imported from the United States a tax equal to the internal revenue tax imposed in such islands upon like articles there manufactured.
**(b) Exemption from tax imposed in the United States** Articles, goods, wares, or merchandise going into Puerto Rico, the Virgin Islands, Guam, and American Samoa from the United States shall be exempted from the payment of any tax imposed by the internal revenue laws of the United States.
**(c) Drawback of tax paid in the United States** All provisions of law for the allowance of drawback of internal revenue tax on articles exported from the United States are, so far as applicable, extended to like articles upon which an internal revenue tax has been paid when shipped from the United States to Puerto Rico, the Virgin Islands, Guam, or American Samoa.
**(d) Cross reference** For the disposition of the proceeds of all taxes collected under the internal revenue laws of the United States on articles produced in Guam and transported into the United States or its possessions, or consumed in Guam, see the Act of August 1, 1950 ([48 U.S.C. 1421h](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title48-section1421h&num=0&edition=prelim)).
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 7653
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Federal law — U.S. Code and appendices · legal_authorities
Subject to [section 523 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title40-section523&num=0&edition=prelim), in order to minimize expenditures for property, the Administrator of General Services shall—
(1) prescribe policies and methods to promote the maximum use of excess property by executive agencies; and
(2) provide for the transfer of excess property—
(A) among federal agencies; and
(B) to the organizations specified in [section 321(c)(2) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title40-section321/c/2&num=0&edition=prelim).
Source: Supplied U.S. Code snapshot — release unconfirmed · 40 U.S.C. § 521
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Federal law — U.S. Code and appendices · legal_authorities
The Legislature of Guam may by law authorize such authority, any provision of the Organic Act of Guam [[48 U.S.C. 1421](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title48-section1421&num=0&edition=prelim) et seq.], or any other Act of Congress to the contrary notwithstanding, to borrow money and to issue notes, bonds, and other obligations of such character and maturity, with such security, and in such manner as the legislature may provide. Such notes, bonds, and other obligations shall not be a debt of the United States, or of Guam other than such authority, nor constitute a debt, indebtedness, or the borrowing of money within the meaning of any limitation or restriction on the issuance of notes, bonds, or other obligations contained in any laws of the United States applicable to Guam or to any agency thereof.
Source: Supplied U.S. Code snapshot — release unconfirmed · 48 U.S.C. § 1425b
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Federal law — U.S. Code and appendices · legal_authorities
Pursuant to the terms of the Organic Act of Guam (64 Stat. 384), as amended [[48 U.S.C. 1421](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title48-section1421&num=0&edition=prelim) et seq.]; the Joint resolution to Approve the Covenant to Establish a Commonwealth of the Northern Mariana Islands in Political Union With the United States of America (90 Stat. 263), as amended [[48 U.S.C. 1801](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title48-section1801&num=0&edition=prelim) et seq.]; the Puerto Rican Federal Relations Act (64 Stat. 319), as amended and supplemented [[48 U.S.C. 731](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title48-section731&num=0&edition=prelim) et seq.]; and the Revised Organic Act of the Virgin Islands (86 11 So in original. Probably should be “68”. Stat. 497), as amended and supplemented [[48 U.S.C. 1541](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title48-section1541&num=0&edition=prelim) et seq.] and an Act to authorize appropriations for certain insular areas of the United States, and for other purposes (92 Stat. 487), as amended; there shall be paid into the treasuries of Guam, the Northern Mariana Islands, Puerto Rico, and the Virgin Islands respectively the full amounts which are to be covered into the treasuries of said islands or paid pursuant to said laws as amended and supplemented and such amounts shall not be reduced, notwithstanding Public Law 99–177, Public Law 99–366, or any other provision of law.
Source: Supplied U.S. Code snapshot — release unconfirmed · 48 U.S.C. § 1469a–1
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Federal law — U.S. Code and appendices · legal_authorities
Page 97
TITLE 48—TERRITORIES AND INSULAR POSSESSIONS
§ 1421
Sec.
1421b.
Bill of rights.
1421c.
Certain laws continued in force; modification
or repeal of laws.
1421d.
Salaries and allowances of officers and em-
ployees.
1421e.
Duty on articles.
1421f.
Title to property transferred.
1421f–1.
Acknowledgement of deeds.
1421g.
Establishment and maintenance of public
bodies and offices.
1421h.
Duties, taxes, and fees; proceeds collected to
constitute fund for benefit of Guam; pre-
requisites, amount, etc., remitted prior to
commencement of next fiscal year.
1421i.
Income tax.
1421j.
Authorization of appropriations.
1421k.
Designation of naval or military reservations;
closed port.
1421k–1 to 1421m. Repealed.
1421n.
Applicability of Federal copyright laws.
1421o.
Federal assistance for fire control, watershed
protection, and reforestation.
1421p.
Authorization of appropriations.
1421q.
Applicability of Federal laws.
1421q–1.
Applicability of laws referred to in section
502(a)(1) of Covenant to Establish a Com-
monwealth of the Northern Mariana Is-
lands.
1421r.
Port of Guam Improvement Enterprise Pro-
gram.
SUBCHAPTER II—THE EXECUTIVE BRANCH
1422.
Governor and Lieutenant Governor; term of
office; qualifications; powers and duties; an-
nual report to Congress.
1422a.
Removal of Governor, Lieutenant Governor,
or member of legislature; referendum elec-
tion.
1422b.
Vacancy in office of Governor or Lieutenant
Governor.
1422c.
Executive agencies and instrumentalities.
1422d.
Transfer of functions from government comp-
troller for Guam to Inspector General, De-
partment of the Interior.
SUBCHAPTER III—THE LEGISLATURE
1423.
Legislature of Guam.
1423a.
Power of legislature; limitation on indebted-
ness of Guam; bond issues;
Source: Supplied 2024 U.S. Code historical extraction · 48 U.S.C. § 1421
Stored review status: historical_2024_not_currentness_verified. Same stored citation; legal effect and authority still require review.