37 chapters · 1,201 sections in this title.
12 GCA § 80101 GEDCA to Promote the Development of Commuter Air
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Service. The Corporation shall promote and enhance the development of commuter air service and the development of incidental and related facilities for the development of Guam=s commuter air service infrastructure. Commuter Air Service for the purposes of this Act is defined as a…
12 GCA § 80102 Same: Powers and Responsibilities Relative to Commuter
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Air Service Development. Except as otherwise provided by law, the Corporation is authorized and empowered to carry out the purposes of this Chapter. It is expressly authorized to: (a) assist persons interested in establishing or expanding commuter air service, and related facilit…
12 GCA § 80103 Government Land for the Development of Commuter Air
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Service Facilities. Upon request by the Board, the Governor, with the consent of I Liheslaturan Guahan [the Legislature], may convey in fee simple tracts of government-owned land suitable for development of air service facilities in accordance with this Chapter. If the government…
12 GCA § 80104 Appropriation Authorized
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There is authorized to be appropriated to the Corporation, from time to time, such sums as may be necessary to enable the Corporation to accomplish the purpose of this Chapter.
12 GCA § 80105 Tax Credits and/or Exemptions for Donations
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The Corporation may receive donations of money which shall be expended to carry out the purposes of this Chapter. Donors incurring a tax obligation to the government of Guam under the Business Privilege Tax (Article 2, Chapter 26 of Title 11 of the Guam Code Annotated) or an inco…
12 GCA § 80106 Use Tax
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Taxes levied and collected in Title 11, Chapter 28, to the extent of the rate imposed under §28104 and collected under 11 GCA §28105, shall be credited to the >Customs, Agriculture and Quarantine Inspection Services Fund= each fiscal year necessary to fund inspection costs at the…
12 GCA § 80107 Conditions of Exemptions
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In its recommendation of specific exemptions and tax benefit, the Authority shall require the following as terms and conditions to such benefit and exemptions: (1) Percentage of Investment. Limiting the tax benefits and exemptions to a percentage of the capital investment in Guam…
12 GCA § 80108 Qualifications
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(a) To qualify for any tax exemptions or benefits provided for in this Chapter, the Beneficiary must be a resident business enterprise. AResident business enterprise,@ as used in this Subsection, means a business concern which is all of the following: (i) at least seventy-five pe…