§ 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

Legislative history

Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.

1. 1950

   Organic Act of Guam

   Pub. L. 81–512 § 30 · 64 Stat. 384

   Enacted · 48 U.S.C. § 1421h

   Aug. 1, 1950, ch. 512, § 30, 64 Stat. 392

   Source evidence

   Code source credit
   Aug. 1, 1950, ch. 512, § 30, 64 Stat. 392

   Enacted provision · exact public law section
   Sec. 30. All customs duties and Federal income taxes derived from Duties, etc., derived from Guam. 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 m Guam, and the proceeds of any other taxes which may be levied by the Congress on the inhabitants of 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.

2. 1960

   Social Security Amendments of 1960

   Pub. L. 86–778 title I § 103(u) · 74 Stat. 924

   Inserted · 48 U.S.C. § 1421h

   Pub. L. 86–778 inserted clause providing that nothing in this chapter shall be construed to apply to any tax imposed by chapter 2 or 21 of title 26

   Source evidence

   Code amendment note
   Pub. L. 86–778 inserted clause providing that nothing in this chapter shall be construed to apply to any tax imposed by chapter 2 or 21 of title 26.

   Enacted provision · exact public law section
   (u) Section 30 of the Organic Act of Guam (48 U.S.C., sec. 1421h) 64 Stat. 392. is amended by inserting before the period at the end thereof the following: “; except that nothing in this Act shall be construed to apply to any tax imposed by chapter 2 or 21 of the Internal Revenue Code of 1954”.

3. 1978

   Pub. L. 95–348 § 1(c) · 92 Stat. 487

   Inserted · 48 U.S.C. § 1421h

   Pub. L. 95–348 inserted provisions relating to authorization, amount, computation, etc., of remittance, prior to commencement of any fiscal year, of duties, taxes, and fees to be collected in or derived from Guam under this section during that next fiscal year

   Source evidence

   Code amendment note
   Pub. L. 95–348 inserted provisions relating to authorization, amount, computation, etc., of remittance, prior to commencement of any fiscal year, of duties, taxes, and fees to be collected in or derived from Guam under this section during that next fiscal year.

   Enacted provision · exact public law section
   (c) Section 30 of the Organic Act of Guam (64 Stat. 384), as Duties and taxes. 48 USC 1421h. amended, is further amended by adding at the end thereof the following: “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).”.

4. 1984

   Pub. L. 98–454 title VI § 601(h) · 98 Stat. 1732

   Inserted · 48 U.S.C. § 1421h

   Pub. L. 98–454 inserted “(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)” after “inhabitants of Guam” in first sentence

   Source evidence

   Code amendment note
   Pub. L. 98–454 inserted “(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)” after “inhabitants of Guam” in first sentence.

   Enacted provision · exact public law section
   (h) amend the first sentence of section 30 of the Organic Act of Guam (64 Stat. 392, as amended 48 U.S.C. 1421h) by adding after the words “inhabitants of Guam” the following: “(including, but not limited to, compensation paid to members of the Armed Forces and pensions paid to retired civilians and military em-ployees of the United States, or their survivors, who are residents of, or who are domiciled in, Guam)”.

5. 1986

   Tax Reform Act of 1986

   Pub. L. 99–514 § 2 · 100 Stat. 2085

   Substituted · 48 U.S.C. § 1421h

   Pub. L. 99–514 substituted “Internal Revenue Code of 1986” for “Internal Revenue Code of 1954”

   Source evidence

   Code amendment note
   Pub. L. 99–514 substituted “Internal Revenue Code of 1986” for “Internal Revenue Code of 1954”.

   Enacted provision · exact public law section
   SEC. 2. INTERNAL REVENUE CODE OF 1986. (a) Redesignation of 1954 Code.— The Internal Revenue Title enacted August 16, 1954, as heretofore, hereby, or hereafter amended, may be cited as the “Internal Revenue Code of 1986”. (b) References in Laws, Etc.— Except when inappropriate, any reference in any law, Executive order, or other document— (1) to the Internal Revenue Code of 1954 shall include a reference to the Internal Revenue Code of 1986, and (2) to the Internal Revenue Code of 1986 shall include a reference to the provisions of law formerly known as the Internal Revenue Code of 1954.

5 of 5 references resolved to an enrolled provision