All revenue derived from new or increased taxes, fees or other revenue enhancements shall, for the first year of collection thereof, be deposited in the Deficit Elimination Fund, provided that if there is no deficit or debt of the government of Guam, said revenues shall be deposited in the Rainy Day Fund. SOURCE: Added by P.L. 29-019:VI:70 (Sept. 29, 2007).
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COL121007