{"data":{"id":"us-gu/5-gca-22823","jurisdiction":"us-gu","citation":"5 GCA § 22823","heading":"Either Bonds or Loans.","body":"In paying the income tax refunds due to Guam taxpayers, the government of Guam may utilize only one (1) of the two (2) alternatives authorized by this § 22811: Either the Bonds or the Loans, but not both, and shall choose that alternative that is determined to be the less expensive and the more expeditious.","path":["Title 5: Government Operations","Division 2 - Administration of the Government","Chapter 22: General Fiscal Policies and Controls","ARTICLE 8: TAX REFUND BONDS"],"source_url":"https://col.guamcourts.gov/sites/default/files/5gc022.pdf","current_through":"P.L. 38-133 (June 4, 2026)","vintage":"","retrieved_at":"2026-09-27T02:19:48Z","sha256":"0541e6e818d535c2fb80a6ff88239f36dd914e70f42934be6e88bc46ba43e7a2","source_id":"us-gu","stale":false,"prev":"us-gu/5-gca-22822","next":"us-gu/5-gca-22824"},"notice":"GroundRules: Original legal text. Not legal advice."}