{"data":{"id":"us-gu/11-gca-1111","jurisdiction":"us-gu","citation":"11 GCA § 1111","heading":"Creation of Tax Collection Enhancement Fund. No Commingling.","body":"There is hereby created, separate and apart from other funds of the government of Guam, a reserve fund known as the ‘Tax Collection Enhancement Fund (the ‘Fund’)’. The Fund shall not be commingled with any other fund of the government of Guam. Expenditures from the Fund shall be pursuant to 11 GCA § 1107(e).","path":["Title 11: Finance and Taxation","Division 1 - Department of Revenue and Taxation.","Chapter 1: Administration"],"source_url":"https://col.guamcourts.gov/sites/default/files/11gc001.pdf","current_through":"P.L. 38-133 (June 4, 2026)","vintage":"","retrieved_at":"2026-09-27T03:11:38Z","sha256":"c54b86cd6f4ef992e372bf65fdc9bacd051b672adbaf7c6ea8fa2a7d642c0b14","source_id":"us-gu","stale":false,"prev":"us-gu/11-gca-1110","next":"us-gu/11-gca-1112"},"notice":"GroundRules: Original legal text. Not legal advice."}