§ 34101 Statement of Legislative Purpose
§ 34102 Income Tax Rebate on Certain Income; Definitions
§ 34103 Determination of Guam Residency
§ 34104 Definition of Earned Income
§ 34105 Treatment of Deductions
§ 34106 Procedure to Claim Rebated Taxes
§ 34107 Rebate Fund
§ 34108 Rules and Regulations

Terms Used In Guam Code > Title 11 > Chapter 34 - Tax Rebates

  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.