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48 U.S.C. § 1421g — Establishment and maintenance of pub-
Federal law — U.S. Code and appendices · legal_authorities
Page 101
TITLE 48—TERRITORIES AND INSULAR POSSESSIONS
§ 1421g
NOW, THEREFORE, by virtue of the authority vested
in me by the said section 28 of the Organic Act of Guam
[this section] and as President of the United States, it
is ordered as follows:
1. The following-described real and personal property
of the United States in Guam is hereby reserved to the
United States and placed under the control and juris-
diction of the Secretary of the Navy: Provided, That the
Secretary of the Navy shall transfer such portions of
such property to the Department of the Army, the De-
partment of the Air Force, and the Coast Guard as may
be required for their respective purposes:
(a) All of that real property in Guam situated within
the perimeter areas defined in the following-designated
condemnation proceedings in the Superior Court of
Guam, being the same property quitclaimed by the
Naval Government of Guam to the United States of
America by deed dated July 31, 1950, and filed for record
with the Land Registrar of Guam on August 4, 1950
(Presentation No. 22063):
Condemna-
tion pro-
ceedings
Civil No.
Perimeter
area
Facility
Acres
2–48
4,566.757
North Field.
5–48
9.372
Mt. Santa Rosa Water Reservoir and
Supply Lines.
6–48
5.990
Mt. Santa Rosa-Marbo Water Lines.
7–48
5.990
Tumon Maui Well Site.
2–49
4,803.000
Naval Ammunition Depot.
3–49
44.651
Primary Transmission Line.
4–49
12.169
Mt. Santa Rosa-Marbo Water Line
Easement.
5–49
6,332.000
Apra Harbor Reservation.
2–50
6.450
Aceorp Tunnel.
3–50
35.391
Camp Dealy.
4–50
0.637
Tumon Bay Recreation Area Utility
Lines.
5–50
24.914
Agana Springs.
6–50
41.360
Asan Point Tank Farm.
7–50
85.032
Asan Point Housing.
8–50
137.393
Medical Center.
9–50
45.630
Agafo Gumas.
10–50
4,798.682
Naval Communication S
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Page 101
TITLE 48—TERRITORIES AND INSULAR POSSESSIONS
§ 1421g
NOW, THEREFORE, by virtue of the authority vested
in me by the said section 28 of the Organic Act of Guam
[this section] and as President of the United States, it
is ordered as follows:
1. The following-described real and personal property
of the United States in Guam is hereby reserved to the
United States and placed under the control and juris-
diction of the Secretary of the Navy: Provided, That the
Secretary of the Navy shall transfer such portions of
such property to the Department of the Army, the De-
partment of the Air Force, and the Coast Guard as may
be required for their respective purposes:
(a) All of that real property in Guam situated within
the perimeter areas defined in the following-designated
condemnation proceedings in the Superior Court of
Guam, being the same property quitclaimed by the
Naval Government of Guam to the United States of
America by deed dated July 31, 1950, and filed for record
with the Land Registrar of Guam on August 4, 1950
(Presentation No. 22063):
Condemna-
tion pro-
ceedings
Civil No.
Perimeter
area
Facility
Acres
2–48
4,566.757
North Field.
5–48
9.372
Mt. Santa Rosa Water Reservoir and
Supply Lines.
6–48
5.990
Mt. Santa Rosa-Marbo Water Lines.
7–48
5.990
Tumon Maui Well Site.
2–49
4,803.000
Naval Ammunition Depot.
3–49
44.651
Primary Transmission Line.
4–49
12.169
Mt. Santa Rosa-Marbo Water Line
Easement.
5–49
6,332.000
Apra Harbor Reservation.
2–50
6.450
Aceorp Tunnel.
3–50
35.391
Camp Dealy.
4–50
0.637
Tumon Bay Recreation Area Utility
Lines.
5–50
24.914
Agana Springs.
6–50
41.360
Asan Point Tank Farm.
7–50
85.032
Asan Point Housing.
8–50
137.393
Medical Center.
9–50
45.630
Agafo Gumas.
10–50
4,798.682
Naval Communication Station.
11–50
11.726
Nimitz Beach.
12–50
800.443
Command Center.
13–50
4,901.100
Tarague Natural Wells.
14–50
5.945
Agana
Diesel
Electric
Generating
plant.
15–50
23.708
Mt. Santa Rosa Haul Road, Water Res-
ervoir and Supply Lines, VHF Relay
Station,
Mt.
Santa
Rosa-Marbo
Water Line.
16–50
4,562.107
Northwest Air Force Base.
18–50
60.480
Marbo Base Command Area—Sewage
Disposal.
19–50
21.695
Loran Station, Cocos Island.
20–50
15.322
Av-Gas Tank Farm #12.
21–50
1,820.148
Proposed Boundary of NAS Agana,
Housing Area #7.
22–50
37.519
C. A. A. Site (Area #90).
23–50
3.575
Tumon Maui Well (Water Tunnel).
24–50
49.277
Tumon Bay Recreation Area (Road
and AV-Gas Fuel Line Parcel #1).
25–50
0.208
Utility Easement from Rt. #1 to Rt. #6
(Coontz Junction).
26–50
65.300
Tumon Bay Recreation Area (Area
#78).
27–50
2,497.400
Marbo Base Command.
28–50
0.918
Mt. Tenjo VHF Station Site.
29–50
285.237
Sasa Valley Tank Farm (Area #26).
30–50
17.793
Sub Transmission System Piti Steam
Plant to Command Center.
31–50
28.888
Route #1 (Marine Drive) (Portion).
32–50
94.000
Sub Transmission System (34 KV
Line) Piti Steam Plant to Agana
Diesel Plant and POL System Sasa
Valley Tank Farm to NAS Agana.
33–50
953.000
Harmon Air Force Base.
34–50
2,922.000
Radio Barrigada.
35–50
25.000
AACS Radio Range (Area #30).
36–50
37.000
Water Line Apra Heights Reservoir to
Fena Pump Station and Av-Gas Fuel
System.
37–50
2,185.000
Fena River Reservoir.
(b) The road system and utilities systems described in
the said deed between the Naval Government of Guam
and the United States of America dated July 31, 1950.
(c) The following-described areas: Mount Lam Lam
Light; Rear Range Light; Mount Aluton Light; Area
Number 35 Culverts; Mount Santa Rosa Light; 36 acres
of Camp Witek; Adelup Reservoir; Tripartite Seis-
mograph Station Site, Land Unit M, Section 2, Land
Square 20; the Power Sub-station located on Lot 266,
Municipality of Agat adjacent to Erskine Drive, City of
Agat.
(d) Lots 2285–5 and 2306–1 in Barrigada.
(e) All personal property relating to or used in con-
nection with any of the above-described real property.
2. The following-described real property of the United
States in Guam is hereby reserved to the United States
and transferred to the administrative supervision of
the Secretary of the Interior, and shall be available for
disposition by the Secretary of the Interior in his dis-
cretion under section 28(c) of the said Organic Act of
Guam [subsection (c) of this section]:
All of those lands which have been selected by the
Secretary of the Navy for transfer or sale pursuant to
the act of November 15, 1945, 59 Stat. 584, to persons in
replacement of lands acquired for military or naval
purposes in Guam, a list and description of such lands
being on file in the Department of the Navy.
3. In addition to the personal property described in
paragraph 1(e) hereof, there is hereby reserved to the
United States all personal property of the United
States in Guam, except that which is transferred to the
government of Guam by or pursuant to section 28 (a) of
the Organic Act of Guam, which on the date of this
order is in the custody or control of the Department of
the Army, the Department of the Navy, the Depart-
ment of the Air Force, the Coast Guard, or any other
department or agency of the United States; and all
such personal property shall remain in the custody and
control of the department or agency having custody
and control thereof on the date of this order.
HARRY S TRUMAN.
§ 1421f–1. Acknowledgment of deeds
Deeds and other instruments affecting land
situate in the District of Columbia or any Terri-
tory of the United States may be acknowledged
in the islands of Guam and Samoa or in the
Canal Zone before any notary public or judge ap-
pointed therein by proper authority, or by any
officer therein who has ex officio the powers of
a notary public: Provided, That the certificate
by such notary in Guam, Samoa, or the Canal
Zone, as the case may be, shall be accompanied
by the certificate of the governor or acting gov-
ernor of such place to the effect that the notary
taking said acknowledgment was in fact the of-
ficer he purported to be; and any deeds or other
instruments affecting lands so situate, so ac-
knowledged since the first day of January, 1905,
and accompanied by such certificate shall have
the same effect as such deeds or other instru-
ments hereafter so acknowledged and certified.
(June 28, 1906, ch. 3585, 34 Stat. 552.)
Editorial Notes
REFERENCES IN TEXT
For definition of Canal Zone, referred to in text, see
section 3602(b) of Title 22, Foreign Relations and Inter-
course.
CODIFICATION
Section was not enacted as part of the Organic Act of
Guam which comprises this chapter.
Section is also classified to section 1663 of this title.
Section was formerly classified to sections 1358 and
1432 of this title.
§ 1421g. Establishment and maintenance of pub-
lic bodies and offices
(a) Public health services
Subject to the laws of Guam, the Governor
shall establish, maintain, and operate public-
Page 102
TITLE 48—TERRITORIES AND INSULAR POSSESSIONS
§ 1421h
health services in Guam, including hospitals,
dispensaries, and quarantine stations, at such
places in Guam as may be necessary, and he
shall promulgate quarantine and sanitary regu-
lations for the protection of Guam against the
importation and spread of disease.
(b) Public educational system
The Government of Guam shall provide an
adequate public educational system of Guam,
and to that end shall establish, maintain, and
operate public schools according to the laws of
Guam.
(c) Office of Public Prosecutor; Office of Public
Auditor
The Government of Guam may by law estab-
lish an Office of Public Prosecutor and an Office
of Public Auditor. The Public Prosecutor and
Public Auditor may be removed as provided by
the laws of Guam.
(d) Attorney General
(1) The Attorney General of Guam shall be the
Chief Legal Officer of the Government of Guam.
At such time as the Office of the Attorney Gen-
eral of Guam shall next become vacant, the At-
torney General of Guam shall be appointed by
the Governor of Guam with the advice and con-
sent of the legislature, and shall serve at the
pleasure of the Governor of Guam.
(2) Instead of an appointed Attorney General,
the legislature may, by law, provide for the elec-
tion of the Attorney General of Guam by the
qualified voters of Guam in general elections
after 1998 in which the Governor of Guam is
elected. The term of an elected Attorney Gen-
eral shall be 4 years. The Attorney General may
be removed by the people of Guam according to
the procedures specified in section 1422d of this
title or may be removed for cause in accordance
with procedures established by the legislature in
law. A vacancy in the office of an elected Attor-
ney General shall be filled—
(A) by appointment by the Governor of
Guam if such vacancy occurs less than 6
months before a general election for the Office
of Attorney General of Guam; or
(B) by a special election held no sooner than
3 months after such vacancy occurs and no
later than 6 months before a general election
for Attorney General of Guam, and by appoint-
ment by the Governor of Guam pending a spe-
cial election under this subparagraph.
(Aug. 1, 1950, ch. 512, § 29, 64 Stat. 392; Pub. L.
99–396, §§ 5, 13, Aug. 27, 1986, 100 Stat. 839, 842;
Pub. L. 105–291, § 2, Oct. 27, 1998, 112 Stat. 2785.)
Editorial Notes
AMENDMENTS
1998—Subsec. (d). Pub. L. 105–291 added subsec. (d).
1986—Subsec. (b). Pub. L. 99–396, § 13(a)(1), substituted
‘‘according to the laws of Guam’’ for ‘‘at such places in
Guam as may be necessary’’.
Pub. L. 99–396, § 5, substituted ‘‘Government of
Guam’’ for ‘‘Governor’’.
Subsec. (c). Pub. L. 99–396, § 13(a)(2), added subsec. (c).
§ 1421h. Duties, taxes, and fees; proceeds col-
lected to constitute fund for benefit of Guam;
prerequisites, amount, etc., remitted prior to
commencement of next fiscal year
All customs duties and Federal income taxes
derived from Guam, the proceeds of all taxes
collected under the internal-revenue laws of the
United States on articles produced in Guam and
transported to the United States, its Territories,
or possessions, or consumed in Guam, and the
proceeds of any other taxes which may be levied
by the Congress on the inhabitants of Guam (in-
cluding, but not limited to, compensation paid
to members of the Armed Forces and pensions
paid to retired civilians and military employees
of the United States, or their survivors, who are
residents of, or who are domiciled in, Guam),
and all quarantine, passport, immigration, and
naturalization fees collected in Guam shall be
covered into the treasury of Guam and held in
account for the government of Guam, and shall
be expended for the benefit and government of
Guam in accordance with the annual budgets;
except that nothing in this chapter shall be con-
strued to apply to any tax imposed by chapter 2
or 21 of the Internal Revenue Code of 1986 [26
U.S.C. 1401 et seq., 3101 et seq.]. Beginning as
soon as the government of Guam enacts legisla-
tion establishing a fiscal year commencing on
October 1 and ending on September 30, the Sec-
retary of the Treasury, prior to the commence-
ment of any fiscal year, shall remit to the gov-
ernment of Guam the amount of duties, taxes,
and fees which the governor of Guam, with the
concurrence of the government comptroller of
Guam, has estimated will be collected in or de-
rived from Guam under this section during the
next fiscal year, except for those sums covered
directly upon collection into the treasury of
Guam. The Secretary of the Treasury shall de-
duct from or add to the amounts so remitted the
difference between the amount of duties, taxes,
and fees actually collected during the prior fis-
cal year and the amount of such duties, taxes,
and fees as estimated and remitted at the begin-
ning of that prior fiscal year, including any de-
ductions which may be required as a result of
the operation of Public Law 94–395 (90 Stat. 1199)
or Public Law 88–170, as amended (82 Stat. 863).
(Aug. 1, 1950, ch. 512, § 30, 64 Stat. 392; Pub. L.
86–778, title I, § 103(u), Sept. 13, 1960, 74 Stat. 941;
Pub. L. 95–348, § 1(c), Aug. 18, 1978, 92 Stat. 488;
Pub. L. 98–454, title VI, § 601(h), Oct. 5, 1984, 98
Stat. 1736; Pub. L. 99–514, § 2, Oct. 22, 1986, 100
Stat. 2095.)
Editorial Notes
REFERENCES IN TEXT
The internal-revenue laws of the United States, re-
ferred to in text, are classified generally to Title 26, In-
ternal Revenue Code.
Public Law 94–395 (90 Stat. 1199), referred to in text,
was enacted Sept. 3, 1976, and amended section 1423a of
this title.
Public Law 88–170, as amended (82 Stat. 863), referred
to in text, is Pub. L. 88–170, Nov. 4, 1963, 77 Stat. 302, as
amended by Pub. L. 90–511, Sept. 24, 1968, 82 Stat. 863,
which is not classified to the Code.
AMENDMENTS
1986—Pub. L. 99–514 substituted ‘‘Internal Revenue
Code of 1986’’ for ‘‘Internal Revenue Code of 1954’’.
Cross-references
Connections may be documented source relationships, shared citations or nearby passages. Each explains its basis; a connection alone does not establish applicability to your situation.
Federal law — U.S. Code and appendices · legal_authorities
**(a) Old-age, survivors, and disability insurance** In addition to other taxes, there shall be imposed for each taxable year, on the self-employment income of every individual, a tax equal to 12.4 percent of the amount of the self-employment income for such taxable year.
**(b) Hospital insurance**
(1) **In general** — In addition to the tax imposed by the preceding subsection, there shall be imposed for each taxable year, on the self-employment income of every individual, a tax equal to 2.9 percent of the amount of the self-employment income for such taxable year.
(2) **Additional tax**
(A) *In general* — In addition to the tax imposed by paragraph (1) and the preceding subsection, there is hereby imposed on every taxpayer (other than a corporation, estate, or trust) for each taxable year beginning after December 31, 2012, a tax equal to 0.9 percent of the self-employment income for such taxable year which is in excess of—
(i) in the case of a joint return, $250,000,
(ii) in the case of a married taxpayer (as defined in section 7703) filing a separate return, ½ of the dollar amount determined under clause (i), and
(iii) in any other case, $200,000.
(B) *Coordination with FICA* — The amounts under clause (i), (ii), or (iii) (whichever is applicable) of subparagraph (A) shall be reduced (but not below zero) by the amount of wages taken into account in determining the tax imposed under section 3121(b)(2) with respect to the taxpayer.
**(c) Relief from taxes in cases covered by certain international agreements** During any period in which there is in effect an agreement entered into pursuant to section 233 of the Social Security Act with any foreign country, the self-employment income of an individual shall be exempt from the taxes imposed by this
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 1401
Stored review status: release_metadata_unconfirmed. The source passage cites 26 U.S.C. § 1401. This identifies an authority to review, not proof of applicability.
Federal law — U.S. Code and appendices · legal_authorities
Page 2500
TITLE 26—INTERNAL REVENUE CODE
§ 1401
2 So in original. Probably should be ‘‘subsection (d)(1),’’.
(A) rules for the certification of qualified
opportunity funds for the purposes of this
section,
(B) rules to ensure a qualified opportunity
fund has a reasonable period of time to rein-
vest the return of capital from investments
in qualified opportunity zone stock and
qualified opportunity zone partnership inter-
ests, and to reinvest proceeds received from
the sale or disposition of qualified oppor-
tunity zone property, and
(C) rules to prevent abuse.
(f) Failure of qualified opportunity fund to main-
tain investment standard
(1) In general
If a qualified opportunity fund fails to meet
the
90-percent
requirement
of
subsection
(c)(1),2 the qualified opportunity fund shall
pay a penalty for each month it fails to meet
the requirement in an amount equal to the
product of—
(A) the excess of—
(i) the amount equal to 90 percent of its
aggregate assets, over
(ii) the aggregate amount of qualified op-
portunity zone property held by the fund,
multiplied by
(B) the underpayment rate established
under section 6621(a)(2) for such month.
(2) Special rule for partnerships
In the case that the qualified opportunity
fund is a partnership, the penalty imposed by
paragraph (1) shall be taken into account pro-
portionately as part of the distributive share
of each partner of the partnership.
(3) Reasonable cause exception
No penalty shall be imposed under this sub-
section with respect to any failure if it is
shown that such failure is due to reasonable
cause.
(Added Pub. L. 115–97, title I, § 13823(a), Dec. 22,
2017, 131 Stat. 2184.)
Statutory Notes and Related Subsidiaries
EFFECTIVE DATE
Section effective on Dec. 22, 2017, see section 13
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 1401
Stored review status: historical_2024_not_currentness_verified. The source passage cites 26 U.S.C. § 1401. This identifies an authority to review, not proof of applicability.
Federal law — U.S. Code and appendices · legal_authorities
**(a) Public health services** Subject to the laws of Guam, the Governor shall establish, maintain, and operate public-health services in Guam, including hospitals, dispensaries, and quarantine stations, at such places in Guam as may be necessary, and he shall promulgate quarantine and sanitary regulations for the protection of Guam against the importation and spread of disease.
**(b) Public educational system** The Government of Guam shall provide an adequate public educational system of Guam, and to that end shall establish, maintain, and operate public schools according to the laws of Guam.
**(c) Office of Public Prosecutor; Office of Public Auditor** The Government of Guam may by law establish an Office of Public Prosecutor and an Office of Public Auditor. The Public Prosecutor and Public Auditor may be removed as provided by the laws of Guam.
**(d) Attorney General**
(1) The Attorney General of Guam shall be the Chief Legal Officer of the Government of Guam. At such time as the Office of the Attorney General of Guam shall next become vacant, the Attorney General of Guam shall be appointed by the Governor of Guam with the advice and consent of the legislature, and shall serve at the pleasure of the Governor of Guam.
(2) Instead of an appointed Attorney General, the legislature may, by law, provide for the election of the Attorney General of Guam by the qualified voters of Guam in general elections after 1998 in which the Governor of Guam is elected. The term of an elected Attorney General shall be 4 years. The Attorney General may be removed by the people of Guam according to the procedures specified in [section 1422d of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title48-section1422d&num=0&edition=prelim) or may be removed for caus
Source: Supplied U.S. Code snapshot — release unconfirmed · 48 U.S.C. § 1421g
Stored review status: release_metadata_unconfirmed. Same stored citation; legal effect and authority still require review.