{"data":{"id":"us-gu/12-gca-58142","jurisdiction":"us-gu","citation":"12 GCA § 58142","heading":"Investment of Abated or Rebated Tax in Guam.","body":"Each Qualifying Certificate, except for a Qualifying Certificate issued to an insurer pursuant to the provisions of §§ 58127 and 58128 of this Article, shall require a Beneficiary to invest within Guam no less than fifty percent (50%) of any taxes rebated or abated under §§ 58127 and 58128 of this Article for a period of five (5) years following the rebate or abatement. A Beneficiary shall report all such investments to the Authority.","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":"71574e7afd6bc546f8e7f851a8296160d7674f03236fa2fc8bc6d82736b7afe2","source_id":"us-gu","stale":false,"prev":"us-gu/12-gca-58141","next":"us-gu/12-gca-58143"},"notice":"GroundRules: Original legal text. Not legal advice."}