(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. SOURCE: Subsection (a) amended by P.L. 29-004:18 (Sept. 6, 2007).
Definitions. As used in this Chapter:
11 GCA § 44101, under The COLA Settlement Awardee Appreciation Act Tax Rebates for COLA Settlement Awardees.
11 GCA § 44101