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48 U.S.C. § 1421g — Establishment and maintenance of pub-

Federal law — U.S. Code and appendices · legal_authorities

48 U.S.C. § 1421g — Establishment and maintenance of pub-

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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Source file: Laws/federal/codes/united-states-code-2024/title-48/section-1421g-establishment-and-maintenance-of-pub--189fdb80c1.md
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Source location: USCODE-2024-title48-chap8A-subchapI-sec1421g.pdf

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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’’.

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Federal law — U.S. Code and appendices · legal_authorities

26 U.S.C. § 1401 — Rate of tax

**(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

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Federal law — U.S. Code and appendices · legal_authorities

26 U.S.C. § 1401 — Rate of tax

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

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Federal law — U.S. Code and appendices · legal_authorities

48 U.S.C. § 1421g — Establishment and maintenance of public bodies and offices

**(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

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