Guam § 8115 - Exemption from Taxation, and In-Lieu Payments.
Full text of Guam Guam Code Annotated § 8115 — Exemption from Taxation, and In-Lieu Payments., with citation guidance and answers to common questions.
§ 8115. Exemption from Taxation, and In-Lieu Payments.
As an instrumentality of Guam, the Authority and all property acquired by or for the Board and all
revenues and income therefrom are exempt from taxation by Guam or by any political subdivision or public
corporation thereof and from all taxes imposed under the authority of I Liheslaturan Guåhan, or with
respect to which I Liheslatura is authorized to grant exemption. Sales of liquid fuels for electric power
generation to the Authority are exempt from the tax on such sales to the same extent as sales to the United
States are exempt and sales of all fuel to the Authority for electric power generation are exempt from the
business privilege tax.
Source: official Guam text · Last verified 2026-08-27
Frequently Asked Questions About Guam § 8115
What does Guam Code Annotated § 8115 cover?
Section 8115 ("Exemption from Taxation, and In-Lieu Payments.") is part of the Guam Code Annotated, the codified statutory law of Guam. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Guam § 8115?
A common citation format is "Guam Code Annotated § 8115" (Guam). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Guam law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Guam official source linked on this page or consult a licensed Guam attorney.
How does Guam § 8115 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Guam can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Guam.