{"data":{"id":"us-gu/11-gca-50102","jurisdiction":"us-gu","citation":"11 GCA § 50102","heading":"Creation of Income Tax Refund Reserve Fund; No Commingling.","body":"There is hereby created, separate and apart from other funds of the government of Guam, a reserve fund known as the Income Tax Refund Reserve Fund (the Fund). The Fund shall not be commingled with the General Fund or any other funds of the government of Guam, and it shall be maintained in a separate bank account as required under this Chapter.","path":["Title 11: Finance and Taxation","Division 2 - Taxes","Chapter 50: Income Tax Refund Reserve Fund"],"source_url":"https://col.guamcourts.gov/sites/default/files/11gc050.pdf","current_through":"P.L. 38-133 (June 4, 2026)","vintage":"","retrieved_at":"2026-09-27T03:16:08Z","sha256":"0b74b1cce66f1c184e8f06953a6142d7183187e6dc283b3769b29fc676cd89c2","source_id":"us-gu","stale":false,"prev":"us-gu/11-gca-50101","next":"us-gu/11-gca-50103"},"notice":"GroundRules: Original legal text. Not legal advice."}