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12 GCA § 58128.1

Income Tax Rebate

Guam Code AnnotatedTitle 12 — Autonomous Agencies
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A rebate of up to seventy-five percent (75%) of all income tax paid to the government of Guam by a Beneficiary on income received from those activities identified in the Qualifying Certificate may be issued for a period not to exceed twenty

(20)consecutive years from the effective date of a Qualifying Certificate therefor.

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