17 Guam Code Ann. § 43101
Terms Used In 17 Guam Code Ann. § 43101
- Dependent: A person dependent for support upon another.
- Guardian: A person legally empowered and charged with the duty of taking care of and managing the property of another person who because of age, intellect, or health, is incapable of managing his (her) own affairs.
Chapter unless, within the context, the definition is manifestly inapplicable:
(a) Dependent means a person who during the tax year for which reimbursement is sought has received more than one-half of his support from a parent or blood relative acting in the capacity of parent or guardian, or from a legal guardian or from a spouse;
(b) Director means the Director of Revenue and Taxation;
(c) Elementary education means education normally available and required by territorial education standards to be taught children enrolled in grades kindergarten through six;
(d) Fund means the fund appropriated by the Legislature to carry out the purposes of this Chapter;
(e) Secondary education means education normally available and required by territorial education standards to be taught children enrolled in grades seven through twelve;
COL 110609
17 Guam Code Ann. EDUCATION
CH. 43 ELEMENTARY, SECONDARY AND
SPECIAL EDUCATION TUITION ASSISTANCE FUND ACT
(f) Special education means education and related facilities determined by Health and Social Services to be necessary for dependents who are enrolled in other than regular elementary and secondary education programs because of mental or physical disabilities;
(g) Tuition means any amount required to be paid as a condition to enrollment or attendance at any elementary or secondary school within Guam recognized by the Department of Education as adhering to prescribed minimum standards or any amount required to be paid as a condition to enrollment or attendance at a special education facility within the United States recognized by the Department of Public Health and Social Welfare as adhering to prescribed minimum standards.
SOURCE: ‘11990.1 GC, as enacted by P.L. 13-12.
§ 43102. Elementary, Secondary and Special Education Tuition
Assistance Fund.
There is hereby created for the purpose of this Chapter an Elementary, Secondary and Special Education Tuition Assistance Fund, which fund shall be used for the exclusive purpose of reimbursing taxpayers, within specified limits as hereinafter stated, for expenditures made for tuition for elementary, secondary and special education. The Legislature shall annually appropriate the necessary funds to implement this Chapter.
SOURCE: ‘11990.2 GC, as enacted by P.L. 13-12.