{"data":{"id":"us-gu/11-gca-38102","jurisdiction":"us-gu","citation":"11 GCA § 38102","heading":"Rules and Regulations.","body":"The Director of Revenue and Taxation shall, pursuant to the Administrative Adjudication Act, formulate rules and regulations to implement the provisions of §38101.","path":["Title 11: Finance and Taxation","Division 2 - Taxes","Chapter 38: Tax Credit in Lieu of Cash Payment"],"source_url":"https://col.guamcourts.gov/sites/default/files/11gc038.pdf","current_through":"P.L. 38-133 (June 4, 2026)","vintage":"","retrieved_at":"2026-09-27T03:15:08Z","sha256":"bf8cb9645c2de26e92efe1eb7fbbe3084d46c05658c00ca9662aa35486ce170c","source_id":"us-gu","stale":false,"prev":"us-gu/11-gca-38101","next":"us-gu/11-gca-40101"},"notice":"GroundRules: Original legal text. Not legal advice."}