12 GCA § 62104
Rebate
View official PDF ↗Each beneficiary of the Limited Qualifying Certificate shall receive a rebate of one hundred percent (100%) of all income tax paid to the government of Guam on any payment by the United States as compensation for land taking pursuant to the Act.
§ The story of this section
- Enacted by P.L. 19-19 § 25 (bill & sponsor pending — earlier Legislature not yet ingested)
Reconstructed from the Guam Code Annotated. For the authoritative version, see the official PDF.