17 GCA § 43101: Definitions.

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 from a parent or blood relative acting in the capacity of parent or guardian, or from a legal guardian or from a spouse;

(b) Director means the Director of Revenue and Taxation;

(c) Elementary education means education normally available and required by territorial education standards to be taught children enrolled in grades kindergarten through six;

(d) Fund means the fund appropriated by the Legislature to carry out the purposes of this Chapter;

(e) Secondary education means education normally available and required by territorial education standards to be taught children enrolled in grades seven through twelve;

(f) Special education means education and related facilities determined by Health and Social Services to be necessary for dependents who are enrolled in other than regular elementary and secondary education programs because of mental or physical disabilities;

(g) Tuition means any amount required to be paid as a condition to enrollment or attendance at any elementary or secondary school within Guam recognized by the Department of Education as adhering to prescribed minimum standards or any amount required to be paid as a condition to enrollment or attendance at a special education facility within the United States recognized by the Department of Public Health and Social Welfare as adhering to prescribed minimum standards.