{"data":{"id":"us-gu/11-gca-44102","jurisdiction":"us-gu","citation":"11 GCA § 44102","heading":"Tax Rebate for COLA Settlement Awardees.","body":"A tax rebate in an amount equal to the total personal income tax due regarding Cost of Living Adjustment payments received pursuant to Superior Court Case No. SP0206-93 by ‘COLA AWARDEES’ is hereby established and declared.","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":"e298b284643f78eab122fcc9f5e3ebf4714422fcb1456fc88bb778deb6bbaa0b","source_id":"us-gu","stale":false,"prev":"us-gu/11-gca-44101","next":"us-gu/11-gca-44103"},"notice":"GroundRules: Original legal text. Not legal advice."}