dase Yee a eee 15 be levied by the Congress on the inhabitants of Guam, andall quarantine, passport, immugration, and naturalization fees collected in Guam shall be covered into the treasury of Guam and held in account for the government of Guam in accordance with the annual budgcts except that nothing in this Act shall be construed to apply to any tax imposed by chapter 2 or 21 of the Internal Revenue Code of 1954. (4) (1) The Secretary of the Treasury shall udminister and enforce the collection of all customs duties derived from Guam and the Guam territorial income tax, without cost to the government of Guam, Such administration and enforcement shall begin. on Junuary 1, 1980. (2) Lhe Secretary of the Treasury shall, uponthe request of the Governor of Guam, administer and enforce the collection of any tax the proceeds of which ure covered into the treasury of Guam under this section (other than customs duties and the Guam territorial income tax to which paragraph (1) applies), and any tux imposed by local law, without cost to the gorernment of Guam. The ud minixtration and enforcement of any such tan shall continue until such time as the Governor of Guam, acting pursuant to legislation enacted by the legislature of Guam, requests the Secretary to discontinue the administration and enforcement of such tas. (3) The Seerctary of the Treasury shell hire and train residents of Guam to carry out the administration and enforcement duties required of him under paragraphs (1) and (2). Suc. 31. (a) The income tax laws in force in the United States of America and those which may hereafter be enacted shall be held to be likewise in force in Guam: Provided, That notwithstanding any other provision of law, the Legislature of Guain maylevy a separate tax on all taxpayers In an amount not to exceed 10 percentum of their anluzl income tax obligation to the Government of Guam. (b) The income tax Jaws in force in Guam pursuant to subsection (2) of this section shall be deemed to impose # separate Territorial incometax, payable to the government of Guam, whichtax is designated the “Guam Territorial income tax”. (c) [The] Fwveept us provided in section 30(b) of this Act, the administration and enforcement of the Guam Territorial income tax shall be performed by or underthe supervision of the Governor. Any function needful to the administration and enforcement of the income tax laws in force in Guam pursnant to subsection (a) of this section shall be performed by any offtter or employee of the government of Guam duly authorized by the Gevernor (either directly, or indirectly by one or more redelegations of authority) to perform such function. (dl) (1) The income tax laws in force in Guam pursuant to subsection (x) of thts section include but are not limited to the following provi- sions of the Internal Revenue Code of 1954, where not manifestly mapplicable or incompatible with the intent of this section: Subtitle A (not including chapter 2 and section 931); chapters 24 and 25 of subtitle C, with reference to the collection of income tax at source on wages; and all previsions of subtitle If which apply to the meome tax, Including provisions as to crimes, olher offenses and forfeitures contained in chapter 75. For the period after 1950 and prior to the effective date of the repeal of any provision of the Internal Revenue Code of 1939 which corresponds to one or more of those provisions of the Internal Revenue Code of 195£ which are included im the income