12 GCA § 771507
Recapture and Enforcement
View official PDF ↗GEDA and the Department of Revenue and Taxation
(DRT)may recapture any incentives if improvements are incomplete, not maintained for three
(3)years, or transferred without approval. Recaptured amounts shall be treated as unpaid tax liabilities.
Reconstructed from the Guam Code Annotated. For the authoritative version, see the official PDF.