{"data":{"id":"us-gu/11-gca-51108","jurisdiction":"us-gu","citation":"11 GCA § 51108","heading":"Effective Date.","body":"The provisions of the Income Tax Refund Efficient Payment Trust Fund Act of 2002 shall be effective on October 1, 2002.","path":["Title 11: Finance and Taxation","Division 2 - Taxes","Chapter 51: Income Tax Refund Efficient Payment Trust Fund Act of 2002"],"source_url":"https://col.guamcourts.gov/sites/default/files/11gc051.pdf","current_through":"P.L. 38-133 (June 4, 2026)","vintage":"","retrieved_at":"2026-09-27T03:16:18Z","sha256":"479ed436ca3035173e784997048ad50404ab449303ac1603519df834719e8d7f","source_id":"us-gu","stale":false,"prev":"us-gu/11-gca-51107","next":"us-gu/11-gca-52101"},"notice":"GroundRules: Original legal text. Not legal advice."}