{"data":{"id":"us-gu/11-gca-44105","jurisdiction":"us-gu","citation":"11 GCA § 44105","heading":"Implementation by Tax Commissioner.","body":"The Tax Commissioner of Guam shall, no later than ninety (90) days after the enactment hereof, develop necessary procedures to implement this Chapter, and to that end shall :\n(a) enact such rules and regulations as he finds necessary;\n(b) promulgate forms and publications 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 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":"3bb10ea70fc0c0f4ac09a84aae028f780aaa3ac90e1cc1f00f5aaf660d46501c","source_id":"us-gu","stale":false,"prev":"us-gu/11-gca-44104","next":"us-gu/11-gca-50101"},"notice":"GroundRules: Original legal text. Not legal advice."}