5 GCA § 22815: Authorization for Loans.
Where this section sits in the code
- Title 5: Government Operations
- Division 2 - Administration of the Government
- Chapter 22: General Fiscal Policies and Controls
- ARTICLE 8: TAX REFUND BONDS
As authorized in this § 22811, the Governor is authorized to enter into loan agreements with local banks for the purpose of paying income tax refunds owed to taxpayers (the Loans). The terms and conditions of the Loans shall be as negotiated by the Governor except that
(a) the interest rate thereon shall not exceed a net effective yield of seven percent (7%) per annum,
(b) the term of the Loans shall not exceed sixty (60) months, and
(c) interest on the Loans shall be exempt from taxation by the government of Guam.
Collected 2026-09-27T02:19:48Z. Source file · JSON