12 Guam Code Ann. § 62104
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Terms Used In 12 Guam Code Ann. § 62104
- Beneficiary: A person who is entitled to receive the benefits or proceeds of a will, trust, insurance policy, retirement plan, annuity, or other contract. Source: OCC
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.
SOURCE: Added by P.L. 19-19:25.