12 Guam Code Ann. § 77310
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GEDCA shall submit to I Liheslaturan Guåhan within thirty (30) days upon the enactment of this Article, rules and regulations governing the implementation of the tax credits portion of this Article.
NOTE: Effective July 17, 2007, reference to Gross Receipts Tax (GRT), amended to Business Privilege Tax (BPT), pursuant to P.L. 29-002:VI:28 (May 18, 2007).
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ARTICLE 4
TAX CREDITS FOR CONTRIBUTORS TO
PUBLIC SCHOOL SPORTS FACILITIES
SOURCE: Article 4 added by P.L. 27-114 (Dec. 2, 2004).