11 GCA § 44102
Tax Rebate for COLA Settlement Awardees
View official PDF ↗A tax rebate in an amount equal to the total personal income tax due regarding Cost of Living Adjustment payments received pursuant to Superior Court Case No. SP0206-93 by ‘COLA AWARDEES’ is hereby established and declared.
Reconstructed from the Guam Code Annotated. For the authoritative version, see the official PDF.