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11 GCA § 50101

Short Title

Guam Code AnnotatedTitle 11 — Finance and Taxation
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This Chapter shall be known and may be cited as the Income Tax Refund Reserve Fund Law.

§ The story of this section

  1. Enacted by P.L. 22-140 § IV — introduced as Bill 1097-22

Interpreted by the courts:

  • 2014 Guam 15In Re Request of I Mina Trentai Dos Na Liheslaturan Guahan Relative to the Use of Funds from the Tax Refund Efficient Pa (2014) · per Robert J. Torres, J. · cited at ¶4

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