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B-200239 1 (1981-09-08)

handle is hein.gao/gaobadjsh0001 and id is 1 raw text is: I DECI THE COMPTROLLER GENERAL OF THE UNITED STATES WASHINGTON. 0.C. 20548 DATE: September 8, 1981 Air Force-,-Request for Advance Decision. / I I ' o Guam income tax laws imposed by Guam Organic Act, a Federal statute, are Federal in nature and liens for unpaid Guam income taxes on money due. Federal agency contractor are enforceable against that Federal agency. Lien based on purely territorial tax, i.e., one imposed by territorial government, is not so enforce- able. The Air Force requests an advance decision with respect to notices of three tax liens served on the Accounting and Finance Officer at Andersen Air Force Base, Guam, in favor of the Government of Guam upon the property of Alimar Janitorial Services. Alimar has a custodial contract with the base. Two of the liens were imposed by the Guam Department of Taxation and Revenue as a measure to collect the Guam Territorial income tax; they total $2,347.46. The third was also imposed by the Department to collect the Guam Business Privilege Tax in the amount of $434.68. We hold that the first two liens should be honored, the third should not. We held in 35 Comp. Gen. 620 (1956) and B-174326, November 22, 1971, that Federal agencies must honor Guam's liens for income tax liability. It appears, however, that Air Force personnel have questioned the validity of those decisions on the basis of certain court decisions and changes to the statute authorizing the Guam income tax. I1 1&?/1 / SION _ /c~5 ~c2).J FILE: B-200239 MATTER OF: DIGEST: 4 I ~~1 A:kw

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