11 GCA § 44101

Definitions. As used in this Chapter:

Guam Code AnnotatedTitle 11 — Finance and Taxation

(a)‘COLA AWARDEE’ means a retiree of the Retirement Fund who is a member of the COLA Class designated in Superior Court Case No. SP0206-93 entitled to receive a Cost of Living Allowance.

(b)‘COLA Award Qualifying Certificate (CQC)’, means the declaration of a COLA AWARDEE, made pursuant to Title 6 GCA § 4308, of the personal income tax due from a COLA AWARD received pursuant to Superior Court Case No. SP0206-93.

§ The story of this section

Amended by P.L. 29-4 § 18 — introduced as Bill 149-29 · introduced by Eddie Baza Calvo + 13 cosponsors · lead sponsor unverified

Reconstructed from the Guam Code Annotated. For the authoritative version, see the official PDF.