The law › Title 48, Territories and Insular Possessions › Chapter 8A

48 U.S.C. 1421i: Income tax

Created in 1958 by Public Law 85-688. Changed by 4 later laws. No bill we track in this Congress changes it.

How it got hereLaws that created or changed it, newest first

2002Pub. L. 107-212

1986Pub. L. 99-514

1977Pub. L. 95-134

1972Pub. L. 92-606

1958Pub. L. 85-688created it

48 U.S.C. 1421iIncome tax

(a)Applicability of Federal laws; separate tax

(b)Guam Territorial income tax

(c)Enforcement of tax

(d)"Income-tax laws" defined; administration and enforcement; rules and regulations

(e)Substitution of terms

(f)Criminal offenses; prosecution

(g)Liens

(h)Jurisdiction of District Court; suits for recovery or collection of taxes; payment of judgment

This CongressBills that change it or would

None we track

past change
enacted this Congress
proposed

This Congress

No bill we track in the 119th Congress changes this section.

How it got here

2002

Pub. L. 107–212 added par. (3). Law text · (d)

1986

Pub. L. 99–514 substituted "Internal Revenue Code of 1986" for "Internal Revenue Code of 1954" wherever appearing. · (d), (e), (f)

1977

Pub. L. 95–134 inserted provision that the Legislature of Guam may levy a separate tax on taxpayers in an amount not to exceed 10 per centum of their annual income tax obligation to the Government of Guam. · (a)

1972

Pub. L. 92–606 substituted "Needful rules and regulations not inconsistent with the regulations prescribed under section 7654(e) of the Internal Revenue Code of 1954" for "Needful rules and regulations". · (d)

1958

Pub. L. 85–688 designated existing provisions as subsec. (a). · (a)
Pub. L. 85–688 added subsecs. (b) to (h). · (b), (c), (d), (e), (f), (g), (h)

Text, outline and history from the official U.S. Code (2024 edition) on GovInfo, published by the Office of the Law Revision Counsel. Changes made after that edition appear under This Congress.