us-gu · Through P.L. 38-133 (June 4, 2026)

11 GCA § 44101: Definitions. As used in this Chapter:

Where this section sits in the code

Title 11: Finance and Taxation
Division 2 - Taxes
Chapter 44: The COLA Settlement Awardee Appreciation Act Tax Rebates for COLA Settlement Awardees

(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.

Collected 2026-09-27T03:15:58Z. Source file · JSON

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