{"data":{"id":"us-gu/12-gca-58138","jurisdiction":"us-gu","citation":"12 GCA § 58138","heading":"Rebate Fund.","body":"Deposits for income tax made with the government of Guam pursuant to this Chapter shall be covered and deposited into a separate, special account in the Treasury of Guam, to be designated the Income Tax Rebate Fund.","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":"b46c9dab873f9b1db18a8eb63ac6a5b78332ed4f3bffc91c4003d3c94c1aaa7d","source_id":"us-gu","stale":false,"prev":"us-gu/12-gca-58137","next":"us-gu/12-gca-58139"},"notice":"GroundRules: Original legal text. Not legal advice."}