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

5 GCA § 22823: Either Bonds or Loans.

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Where this section sits in the code
  1. Title 5: Government Operations
  2. Division 2 - Administration of the Government
  3. Chapter 22: General Fiscal Policies and Controls
  4. ARTICLE 8: TAX REFUND BONDS

In paying the income tax refunds due to Guam taxpayers, the government of Guam may utilize only one (1) of the two (2) alternatives authorized by this § 22811: Either the Bonds or the Loans, but not both, and shall choose that alternative that is determined to be the less expensive and the more expeditious.

Collected 2026-09-27T02:19:48Z. Source file · JSON

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