Title 17 — Education
55 chapters · 799 sections in this title.
17 GCA § 43101 Definitions
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The following terms shall have the following meanings within this Chapter unless, within the context, the definition is manifestly inapplicable: (a) Dependent means a person who during the tax year for which reimbursement is sought has received more than one-half of his support f…
17 GCA § 43102 Elementary, Secondary and Special Education Tuition
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Assistance Fund. There is hereby created for the purpose of this Chapter an Elementary, Secondary and Special Education Tuition Assistance Fund, which fund shall be used for the exclusive purpose of reimbursing taxpayers, within specified limits as hereinafter stated, for expendi…
17 GCA § 43103 Eligibility
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Any person residing on Guam who has filed an income tax return with the government of Guam and who has incurred during that tax year tuition expenses for procuring elementary, secondary or special education for a dependent during that tax year shall be eligible to file for a reba…
17 GCA § 43104 Maximum Payment
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The maximum amount to be rebated for any taxable year with respect to any one dependent shall not exceed the lesser of: (a) Fifty percent (50%) of the tuition paid by the taxpayer during the taxable year for the elementary, secondary or special education of such dependent, or (b)…
17 GCA § 43105 Procedures for Obtaining Rebates
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The Director shall provide taxpayers with a standard form with which to apply for a rebate. The form shall require the taxpayer to submit a copy of his tax return for the year for which a rebate is sought. The form shall require the taxpayer to submit written evidence in support …
17 GCA § 43106 Certification
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The Director of Education shall annually certify to the Director a list of all elementary, secondary and special education schools within Guam which meet the minimum standards necessary for the authorization of a rebate to the taxpayer. Upon request by the Director, the Director …
17 GCA § 43107 Administration
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The Elementary, Secondary and Special Education Assistance Fund shall be administered within the Department of Revenue and Taxation by the Director. SOURCE: '11990.7 GC, as enacted by P.L. 13-12.
17 GCA § 43108 Construction
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This Chapter shall be liberally construed to accomplish its purpose so that taxpayers of Guam who are providing tuition payments to obtain elementary, secondary and special education for their dependents shall benefit hereunder. SOURCE: '11990.8 GC, as enacted by P.L. 13-12. ----…