Upon enactment of this Act, and each fiscal year thereafter: (a) Sums based on twenty percent (20%) of the total Use Tax collected in the previous fiscal year shall be appropriated to the “Customs, Agriculture and Quarantine Inspection Services Fund” to cover costs associated with Use Tax collection inspection activities. This appropriation is continuous, but is contingent on the annual submission of a detailed budget to I Liheslaturan Guåhan by the Director of the Customs and Quarantine Agency. (b) Sums based on twenty percent (20%) of the total Use Tax collected in the previous fiscal year shall be appropriated to the “Department of Public Works Services Village Roadway Funds” to cover costs associated with improvements, repairs, and general maintenance to roads on Guam not covered by Office of Federal Highway Funds. This appropriation is continuous, but is contingent on the annual submission of a detailed budget to I Liheslaturan Guåhan by the Director of the DPW. (c) Sums based on twenty percent (20%) of the total Use Tax collected in the previous fiscal year shall be appropriated to the “Guam Environmental Trust Fund” to cover costs associated with preserving Guam’s natural resources. This appropriation is continuous, but is contingent on the annual submission of a detailed budget to I Liheslaturan Guåhan by the Administrator of the GEPA. Notwithstanding any other provision of law, the monies appropriated by this section, supra, shall be placed in the Guam Environmental Trust Fund within twenty (20) days following the end of the month that the funds where collected. SOURCE: Added by P.L. 25-138:4 (May 22, 2000). Amended by P.L. 31-077:XII:37(f) (Sept. 20, 2011). Subsection (c) amended by P.L. 38-060:XII:54 (Sept. 29, 2025).
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COL 2026-04-23