Source: https://www.law.cornell.edu/uscode/text/48/1421i
Timestamp: 2018-02-21 15:31:00
Document Index: 747142819

Matched Legal Cases: ['§ 1421', '§ 1421', '§ 1421', '§\u202f1421', '§\u202f31', '§\u202f1', '§\u202f1', '§\u202f203', '§\u202f2', '§\u202f2', '§\u202f2', '§\u202f1', '§\u202f1401', '§\u202f3401', '§\u202f3501', '§\u202f6001', '§\u202f7201', '§\u202f2', '§\u202f2']

48 U.S. Code § 1421i - Income tax | US Law | LII / Legal Information Institute
U.S. Code › Title 48 › Chapter 8A › Subchapter I › § 1421i
48 U.S. Code § 1421i - Income tax
§ 1421i.
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”.
(d) “Income-tax laws” defined; administration and enforcement; rules and regulations
The Governor or his delegate shall have the same administrative and enforcement powers and remedies with regard to the Guam Territorial income tax as the Secretary of the Treasury, and other United States officials of the executive branch, have with respect to the United States income tax. Needful rules and regulations not inconsistent with the regulations prescribed under section 7654(e) of the Internal Revenue Code of 1986 [26 U.S.C. 7654(e)] for enforcement of the Guam Territorial income tax shall be prescribed by the Governor. The Governor or his delegate shall have authority to issue, from time to time, in whole or in part, the text of the income-tax laws in force in Guam pursuant to subsection (a) of this section.
In applying as the Guam Territorial income tax the income-tax laws in force in Guam pursuant to subsection (a) of this section, except where it is manifestly otherwise required, the applicable provisions of the Internal Revenue Codes of 1986 and 1939, shall be read so as to substitute “Guam” for “United States”, “Governor or his delegate” for “Secretary or his delegate”, “Governor or his delegate” for “Commissioner of Internal Revenue” and “Collector of Internal Revenue”, “District Court of Guam” for “district court” and with other changes in nomenclature and other language, including the omission of inapplicable language, where necessary to effect the intent of this section.
The jurisdiction conferred upon the District Court of Guam by this subsection shall not be subject to transfer to any other court by the legislature, notwithstanding section 1424(a) of this title.
(Aug. 1, 1950, ch. 512, § 31, 64 Stat. 392; Pub. L. 85–688, § 1, Aug. 20, 1958, 72 Stat. 681; Pub. L. 92–606, § 1(d), Oct. 31, 1972, 86 Stat. 1497; Pub. L. 95–134, title II, § 203(c), Oct. 15, 1977, 91 Stat. 1162; Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095; Pub. L. 107–212, § 2(a), Aug. 21, 2002, 116 Stat. 1051.)
The Internal Revenue Code of 1939, referred to in subsecs. (d)(1), (e), and (f), was generally repealed by section 7851 of the Internal Revenue Code of 1954, Title 26. The Internal Revenue Code of 1954 was redesignated the Internal Revenue Code of 1986 by Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095. For table of comparisons of the 1939 Code to the 1986 Code, see Table I preceding section 1 of Title 26, Internal Revenue Code. See also section 7852(b) of Title 26 for provision that references in any other law to a provision of the 1939 Code, unless expressly incompatible with the intent thereof, shall be deemed a reference to the corresponding provision of the 1986 Code.
Subtitle A (not including chapter 2 and section 931) and chapters 24 and 25 of subtitle C, referred to in subsec. (d)(1), and subtitle F and chapter 75, referred to in subsecs. (d)(1) and (f), mean subtitle A (§ 1 et seq.), chapter 2 (§ 1401 et seq.) of subtitle A, chapters 24 (§ 3401 et seq.) and 25 (§ 3501 et seq.) of subtitle C, subtitle F (§ 6001 et seq.) and chapter 75 (§ 7201 et seq.) of subtitle F, respectively, of Title 26.
1986—Subsecs. (d) to (f). Pub. L. 99–514 substituted “Internal Revenue Code of 1986” for “Internal Revenue Code of 1954” wherever appearing.
1972—Subsec. (d)(2). Pub. L. 92–606 substituted “Needful rules and regulations not inconsistent with the regulations prescribed under section 7654(e) of the Internal Revenue Code of 1954” for “Needful rules and regulations”.
Pub. L. 107–212, § 2(b), Aug. 21, 2002, 116 Stat. 1051, provided that:
“The amendment made by subsection (a) [amending this section] shall apply to amounts paid after the date of the enactment of the Act [Aug. 21, 2002].”
Pub. L. 85–688, § 2, Aug. 20, 1958, 72 Stat. 683, provided that income taxes assessed prior to Aug. 20, 1958, by the authorities of the government of Guam pursuant to, or under color of, this section, the collection of such taxes, and all acts done to effectuate such assessment and collection were legalized, ratified and confirmed as fully, to all intents and purposes, as if subsecs. (b) to (h) of this section, had then been in full force and effect.