Byron K. Huffman 

Acting Director 

Office of Airport Compliance and 

Management Analysis 

Federal Aviation Administration 

800 Independence A venue, SW 

Washington, D.C. 20591 

Dear Mr. Huffman: 

EDDIE BAZA CALVO 

Governor 

RAY TENORIO 

Lieutenant Governor 

The Office of the Governor of Guam is in receipt of your letter dated November 24, 

2015, regarding the Federal Aviation Administration's ("FAA") November 7, 2014 Policy and 

Procedures Concerning the Use of Airport Revenue; Proceeds from Taxes on Aviation Fuel 

("Amendment"), which clarifies the FAA's February 16, 1999 Policy and Procedures 

Concerning the Use of Airport Revenue ("Revenue Use Policy"). Your letter refers to State and 

local governments' obligation to submit an Action Plan by December 8, 2015 to the FAA 

outlining a strategic plan to come into compliance with the Amendment. You also urge us to 

contact your office with any questions or concerns. 

The government of Guam is currently in the process of reviewing the Revenue Use 

Policy, the Amendment, and local laws relating to aviation fuel taxes. We will develop any 

· required Action Plan by January 8, 2016, and will contact you with any questions or concerns. 

Thank you. 

P.O. Box 2950 • l-Iagatna, Guam 96932 

Tel: (671) -1-72-893 1 • Fax: (671 ) 477-4826 • governor.guam.gov • calendar.guam.gov 

Eddie Baza Calvo (tj @eddiebazacalvo @governorcalvo ~ governorofguam 
U.S. Department 

of Transportation 

Federal Aviation 

Administration 

November 24,2015 

The Honorable Eddie Baza Calvo 

Governor of Guam 

Executive Chamber 

P.O. Box 2950 

Agana, Guam 96932 

Dear Governor: 

Office of Airport Compliance 

and Management Analysis 

TIME 

800 Independence Ave., SW. 

Washington, DC 20591 

A.B. WON PAT 

INTERI>\TIONALAIRPORT AUTHOR!TI GUAM 

DEC 1 ~ 2015 

llM 

REC'D BY...-::;) 

~ ----7 

On November 7, 2014, Federal Aviation Administration (FAA) adopted FAA Policy and 

Procedures Concerning the Use of Airport Revenue; Proceeds from Taxes on Aviation Fuel, 

(79 Fed. Reg. 6628) (Amendment). The Amendment clarifies FAA's Policy and Procedures 

Concerning the Use of Airport Revenue (64 Fed. Reg. 7696, February 16, 1999) (Revenue 

Use Policy) requirement that state or local taxes on aviation fuel (except taxes in effect on 

December 30, I 987) are considered to be airport revenue subject to the revenue-use 

requirement. State and local taxes in effect on December 30, 1987 may qualify for 

grandfather status and be used for other than airport purposes. 

This Amendment is being applied prospectively. Any states and local governments not 

currently in compliance' wrll be provided wrth a reasonable transition time (not to exceed 3 

years from the effective date of December 8, 2014) to come into compliance with the FAA's 

Policy and Procedures Concemmg the Use of Airport Revenue (64 FR 7696, February 16, 

I 999) (Revenue Use Policy). The FAA understood that changes to bring state and local taxes 

into compliance may require state and local legislation, and thus afford state and local 

governments the opportunity to develop an Action Plan to detail the methodology for 

administering aviation fuel taxes in accordance with the Amendment. 

State and local governments will be expected to submit anActiQ!l.I'lan_toJ'AA-out+ining a 

strategic plan to come into compliance with the amendment by December 8, 20 I 5. The 

Action Plan should identify (I) the process to amend any non-compliant laws, and restructure 

general revenues to adapt to the dedication of aviation fuel tax revenue to airports and or 

State aviation programs; (2) a commitment to undertake the legislative process; and (3) the 

timeframe for action within the three year transition period for completion by December 8, 

2017. 

The first deadline of submitting an Action Plan by December 8 is approaching rapidly. Many 

state and local jurisdictions feel they are compliant with the Amendment. It would be 

prudent for the state and local governments to contact FAA Office of Airport Compliance 

and Management Analysis with any questions or concerns. The FAA has posted the 
Amendment and other guidance on several issues to the Aviation Fuel Tax Docket (Docket 

JD: FAA-2013-0988). [See 

http://www .rcgulations.gov/#! docke!Browser;mp=25;po=25;D=F AA-20 13-0988] 

The Action Plan should be submitted to: 

Federal Aviation Administration 

Attention: Director, Ortice of Airport Compliance 

and Management Analysis 

800 Independence Avenue, SW 

Washington. DC 20591 

2 

The FAA is available to answer questions and to provide assistance to state and local 

governments working to become compliant with the Amendment to the Revenue Use Policy. 

If you or your staff have any questions, please contact Jim Brov.n at (202) 267-5879. 

Sincerely, 

/ l } / 

.. ;. j •, J 

,-"'.:;. '--,.:> ' 

B :f<>n 0.: . \ ltrff"' .Ill. \, · 1 r,; Director 

Office of Airport Compliance 

and Management Analysis 

cc: @egles.Wid<Ia~t~an:arger'l"A~aOOiiit~matran:aJ~'i!ioo~!:?Jiit,~r;i 

Herbert S. Fukuda, Adm1mstrator, Guam Department of Revenue and Taxation · "·