48 U.S.C. § 1421h

Duties, taxes, and fees; proceeds collected to constitute fund for benefit of Guam; prerequisites, amount, etc., remitted prior to commencement of next fiscal year

Read at: OLRCuscode.house.gov CornellLII GovInfogovinfo.gov JustiaTitle 48 CasesGoogle Scholar

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 (including, 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 construed 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 legislation establishing a fiscal year commencing on October 1 and ending on September 30, the Secretary of the Treasury, prior to the commencement of any fiscal year, shall remit to the government 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 derived 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 deduct from or add to the amounts so remitted the difference between the amount of duties, taxes, and fees actually collected during the prior fiscal year and the amount of such duties, taxes, and fees as estimated and remitted at the beginning of that prior fiscal year, including any deductions 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).

Notes of Decisions

Cited in 9 cases (1 in the last 5 years), 1951–2023 · leading case: Layla Story-Bernardo v. Gov't of Guam, Lourdes A. Leon Guerrero, 2023 Guam 27 (Guam 2023).

Sort: Relevance Newest Treatment

Layla Story-Bernardo v. Gov't of Guam, Lourdes A. Leon Guerrero, 2023 Guam 27 (Guam 2023). · cites it 3× “The General Fund exists “for the benefit and government of Guam in 8 Title 48 U.S.C.A. § 1421h concerns the General Fund, in which all government revenues are deposited and from which appropriations are made.”

George H. T. Dudley v. Comm'r of Internal Revenue, 258 F.2d 182 (3rd Cir. 1958). “392 , 48 U.S.C. §§ 1421h, 1421i. 7 I.T. 4046, 1951- 1 C.”

Laguana v. Ansell, 102 F. Supp. 919 (D. Guam 1952). “392 , 48 U.S.C.A. §§ 1421h and 1421i. The United States intervened and joined with the' Government of Guam in a common defense.”

Jennings v. United States, 168 F. Supp. 781 (Ct. Cl. 1958). “384 , 392, 48 U.S.C.A. §§ 1421h and 1421i. On October 9, 1957, this court issued' a decision in the instant cases overruling-plaintiffs’ motion for summary judgment without prejudice because the defendant had not at that time filed a responsive-pleading.”

Irving Bromberg & Jeanette Bromberg v. George W. Ingling, Comm'r of Revenue & Taxation, Gov't of Guam, 300 F.2d 859 (9th Cir. 1962). “” The preceding Section 30 provided that, “All * * * Federal income taxes derived from Guam * * * shall be-covered into the treasury 'of Guam * * * and shall be expended for the benefit and government of Guam * * 48 U.S.C.A. § 1421h. Experience developed that the foregoing broad…”

Wilson v. Kennedy, 123 F. Supp. 156 (D. Guam 1954). ““48 U.S.C.A. § 1421h. Duties and taxes to constitute fund for benefit of Guam “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…”

Crain v. Gov't of Guam, 97 F. Supp. 433 (D. Guam 1951). “” 48 U.S.C.A. § 1421h. Sec. 31 was introduced in the House of Representatives by Congressman Miller of Nebraska, as an amendment to the Organic Act then under consideration and adopted.”

Blas ex rel. Est. of Blas v. Gov't of Guam, 941 F.2d 778 (9th Cir. 1991). “See 48 U.S.C. §§ 1421h, 1421i. It is included under the definition of “state” in several federal statutes, and is thus not treated like an arm of the federal government in that respect.”

Lamkin v. Brown & Root, Inc., 233 F.2d 320 (9th Cir. 1956). “The Laguana holding was that Congress intended persons such as appellants here, who earned income for personal services in Guam, to pay the income tax imposed by sections 30 and 31 of the Guam Organic Act, 48 U.S.C.A. §§ 1421h, 1421i, into the territorial treasury to sustain the…”

Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.