{"data":{"id":"us-gu/12-gca-58129","jurisdiction":"us-gu","citation":"12 GCA § 58129","heading":"Taxability of Abatements and Rebates: Legislative Intent.","body":"It is the intent of I Liheslatura that the abatement or rebate of taxes to Beneficiaries pursuant to §§ 58127, § 58128, § 58129, § 58130 and § 58131 of this Chapter shall be abatements or rebates on the taxes owed on the eligible activities identified in the Qualifying Certificates issued therefor and that no portion of such abatements or rebates shall be later subject to taxation as additional income to the Beneficiary.","path":["Title 12: Autonomous Agencies","Division 2 - Economic Development","Chapter 58: Qualifying Certificates","ARTICLE 1: QUALIFYING CERTIFICATES PROGRAMS"],"source_url":"https://col.guamcourts.gov/sites/default/files/12gc058.pdf","current_through":"P.L. 38-133 (June 4, 2026)","vintage":"","retrieved_at":"2026-09-27T03:24:38Z","sha256":"8cceb260e5c80dce9fad14e52681e86b976803b43d83775989873bebaef46ed6","source_id":"us-gu","stale":false,"prev":"us-gu/12-gca-58128.8","next":"us-gu/12-gca-58130"},"notice":"GroundRules: Original legal text. Not legal advice."}