{"data":{"id":"us-gu/11-gca-43106","jurisdiction":"us-gu","citation":"11 GCA § 43106","heading":"Implementation by Tax Commissioner.","body":"The Tax Commissioner of Guam shall, no later than ninety (90) days after the effective date hereof, develop necessary procedures to implement this Chapter, and to that end shall:\n(a) issue such rules and regulations as he or she may deem necessary to implement this Chapter;\n(b) promulgate such forms and publications as are necessary to assist eligible taxpayers to take advantage of this Chapter; and\n(c) develop a procedure to allow the set off of an unpaid tax rebate from a prior year against a current year’s tax liability.","path":["Title 11: Finance and Taxation","Division 2 - Taxes","Chapter 43: Educator Appreciation Act"],"source_url":"https://col.guamcourts.gov/sites/default/files/11gc043.pdf","current_through":"P.L. 38-133 (June 4, 2026)","vintage":"","retrieved_at":"2026-09-27T03:15:48Z","sha256":"1cc7f280f5cfece5429098cd3375a12932a9350881b813d8bc70bad7619d28a9","source_id":"us-gu","stale":false,"prev":"us-gu/11-gca-43105","next":"us-gu/11-gca-43107"},"notice":"GroundRules: Original legal text. Not legal advice."}