Schedule of Fees of Copies

The Director of Administration, notwithstanding any other provision of law, is authorized and directed to collect the following fees for the furnishing of certified, authenticated, or photocopied copies of records, documents, receipts, or other papers: Copy of filed income tax return, without attachments $5.00 Copy of attachments to filed income tax returns $1.00 Copy of W-2 withholding tax statement $1.00 Copy of pay-in voucher or treasurer’s receipt $1.00 Copy of business or professional license $1.00 Copy of fishweir license $1.00 Copy of certificate of registration of articles of incorporation, domestic or foreign corporation $1.00 Copy of articles of incorporation $10.00 Copy of any other record, document, receipt, or other paper, per page $1.00 Certification or authentication of any record, document, receipt, or other paper, in addition to copy charge $0.50 All laws inconsistent with the provisions of this section are hereby repealed to the extent of such inconsistency. SOURCE: GC § 6114 added by P.L. 3-020 (Jul. 15, 1955). Repealed by P.L. 18-047:2 (Jan. 2, 1987); however, P.L. 19- 005:139 (Aug. 21, 1987) repealed P.L. 18-047. COMMENT: Notwithstanding the express repeal of this section by P.L. 18-047:2, the previous Compiler found that this section was revived upon the enactment of P.L. 19-005 (Aug. 21, 1987). The common law rules of statutory construction apply in Guam pursuant to 1 GCA § 700. “Under the common law rules of interpretation, the repeal of a repealing statute revives the original enactment where such repeal is accomplished by express provision.” Sutherland Statutory Construction, 7th ed., § 23:32 (2009). P.L. 19-005:139 expressly repealed P.L. 18-047, but did not include a provision addressing the schedule of fees for copies; therefore, the original enactment (codified as 5 GCA § 20110) was revived. CROSS REFERENCE: 5 GCA § 10203 (Charges for Copying Government Documents).