{"data":{"id":"us-gu/12-gca-62104","jurisdiction":"us-gu","citation":"12 GCA § 62104","heading":"Rebate.","body":"Each beneficiary of the Limited Qualifying Certificate shall receive a rebate of one hundred percent (100%) of all income tax paid to the government of Guam on any payment by the United States as compensa-tion for land taking pursuant to the Act.","path":["Title 12: Autonomous Agencies","Division 2 - Economic Development","Chapter 62: Land Claims Rebate"],"source_url":"https://col.guamcourts.gov/sites/default/files/12gc062.pdf","current_through":"P.L. 38-133 (June 4, 2026)","vintage":"","retrieved_at":"2026-09-27T03:24:58Z","sha256":"d6a1969660fe25deb75083595a4815643440ff6bdb727fc1fd6c8740840c8819","source_id":"us-gu","stale":false,"prev":"us-gu/12-gca-62103","next":"us-gu/12-gca-62105"},"notice":"GroundRules: Original legal text. Not legal advice."}