{"data":{"id":"us-gu/11-gca-44101","jurisdiction":"us-gu","citation":"11 GCA § 44101","heading":"Definitions. As used in this Chapter:","body":"(a) ‘COLA AWARDEE’ means a retiree of the Retirement Fund who is a member of the COLA Class designated in Superior Court Case No. SP0206-93 entitled to receive a Cost of Living Allowance.\n(b) ‘COLA Award Qualifying Certificate (CQC)’, means the declaration of a COLA AWARDEE, made pursuant to Title 6 GCA § 4308, of the personal income tax due from a COLA AWARD received pursuant to Superior Court Case No. SP0206-93.","path":["Title 11: Finance and Taxation","Division 2 - Taxes","Chapter 44: The COLA Settlement Awardee Appreciation Act Tax Rebates for COLA Settlement Awardees"],"source_url":"https://col.guamcourts.gov/sites/default/files/11gc044.pdf","current_through":"P.L. 38-133 (June 4, 2026)","vintage":"","retrieved_at":"2026-09-27T03:15:58Z","sha256":"ec98a110b33e01aef9432265b97820d5219e537d394713b8ae19e57351cbc922","source_id":"us-gu","stale":false,"prev":"us-gu/11-gca-43108","next":"us-gu/11-gca-44102"},"notice":"GroundRules: Original legal text. Not legal advice."}