{"data":{"id":"us-gu/11-gca-50104","jurisdiction":"us-gu","citation":"11 GCA § 50104","heading":"Revenues Reserved for Income Tax Refunds, Earned Income Tax Credits and Child Tax Credits.","body":"In accordance with the formula provided for in § 50103 of this Chapter, the Director of Administration shall, as a ministerial duty, set aside all money reserved for income tax refunds, and shall set aside earned income tax credits and child tax credits from income tax receipts.","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":"859326ce5a146892aa187c8b6005d655cfa47eb40839bb46dbf35a7c914e2c45","source_id":"us-gu","stale":false,"prev":"us-gu/11-gca-50103","next":"us-gu/11-gca-50105"},"notice":"GroundRules: Original legal text. Not legal advice."}