{"data":{"id":"us-gu/12-gca-58140","jurisdiction":"us-gu","citation":"12 GCA § 58140","heading":"Implementation by Tax Commissioner.","body":"The Tax Commissioner of Guam is hereby authorized to issue such rules and regulations as he may deem necessary to implement the procedures outlined in this Chapter.","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":"f7e51a5adb1b5e0fb04ad13672bc3c9c6336e1d4e3e7140f08161c7ba41ad54f","source_id":"us-gu","stale":false,"prev":"us-gu/12-gca-58139","next":"us-gu/12-gca-58141"},"notice":"GroundRules: Original legal text. Not legal advice."}