Title 11 — Finance and Taxation
59 chapters · 1,261 sections in this title.
11 GCA § 44101 Definitions. As used in this Chapter:
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(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…
11 GCA § 44102 Tax Rebate for COLA Settlement Awardees
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A tax rebate in an amount equal to the total personal income tax due regarding Cost of Living Adjustment payments received pursuant to Superior Court Case No. SP0206-93 by ‘COLA AWARDEES’ is hereby established and declared.
11 GCA § 44103 Procedure to Claim Tax Rebates
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When a tax return is accompanied by a CQC, the amount of tax due prior to the rebate shall be deposited with the government of Guam when the return is filed. Alternatively, if no payment is due when the tax return is filed, the Tax Commissioner of Guam shall credit the amount of …
11 GCA § 44104 Rebate Fund
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Deposits made pursuant to § 44103 of this Chapter shall be covered and deposited into the fund created by Title 12 GCA § 58138.
11 GCA § 44105 Implementation by Tax Commissioner
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The Tax Commissioner of Guam shall, no later than ninety (90) days after the enactment hereof, develop necessary procedures to implement this Chapter, and to that end shall : (a) enact such rules and regulations as he finds necessary; (b) promulgate forms and publications to assi…