{"data":{"id":"us-gu/12-gca-58130","jurisdiction":"us-gu","citation":"12 GCA § 58130","heading":"Income Tax Rebate on Dividends.","body":"A rebate of up to seventy-five percent (75%) of the income tax paid by the shareholders of a corporation on the dividends of that corporation may be granted for a period not to exceed five (5) consecutive years; provided, however, that the corporation paying the dividends is the Beneficiary of a Qualifying Certificate and that the dividends are being paid from the corporation’s earnings on activities identified in the Qualifying Certificate which were received, on a cash basis, during the five (5) year period.","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":"5b24e69f09028d13504f8d4345b18672adee3e5a080f3f5db11493617e321fcb","source_id":"us-gu","stale":false,"prev":"us-gu/12-gca-58129","next":"us-gu/12-gca-58131"},"notice":"GroundRules: Original legal text. Not legal advice."}