12 GCA § 58142: Investment of Abated or Rebated Tax in Guam.

Each Qualifying Certificate, except for a Qualifying Certificate issued to an insurer pursuant to the provisions of §§ 58127 and 58128 of this Article, shall require a Beneficiary to invest within Guam no less than fifty percent (50%) of any taxes rebated or abated under §§ 58127 and 58128 of this Article for a period of five (5) years following the rebate or abatement. A Beneficiary shall report all such investments to the Authority.