{"data":{"id":"us-gu/11-gca-50108","jurisdiction":"us-gu","citation":"11 GCA § 50108","heading":"Income Tax Refund Status Reporting.","body":"The Director of Revenue and Taxation shall submit a written report and an electronic Microsoft Excel file to the Speaker of I Liheslaturan Guåhan and the Office of Finance and Budget of the status of income tax refunds, and shall utilize the template design in Appendix II of PL 32-068 segregated by individual and corporate income tax refunds. Such report shall include all the required data included in the aforementioned template design, and the DRT [Department of Revenue and Taxation] shall report such required data no later than the fifteenth (15 th ) day of each month.","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":"4d26b731a1a8a58316d7b527b2a63a467fea23f8dd961188dad8b723e09f1109","source_id":"us-gu","stale":false,"prev":"us-gu/11-gca-50107","next":"us-gu/11-gca-51101"},"notice":"GroundRules: Original legal text. Not legal advice."}