Same: Claim. — Guam Code § 62105
Guam Code § 62105 — Same: Claim.. Reproduced from the official Guam Code Annotated, with a citation summary, verification link, and related provisions.
§ 62105. Same: Claim.
To claim the rebate, the Beneficiary shall attach a certified true copy
of the Limited Qualifying Certificate to his Guam income tax return
when filing it. The amount of tax due prior to rebate shall be deposited
with the Treasurer of Guam at the time of filing the income tax return.
The Director of Revenue and Taxation shall thereafter cause the return to
be reviewed and audited, and if the rebate is found in order, shall cause
the amount deposited to be returned to the taxpayer within sixty (60)
days from the date of the deposit.
Source: official Guam text · Last verified 2026-08-27
At a glance
- Citation: Guam Code Annotated § 62105
- Jurisdiction: Guam
- Code: Guam Code Annotated
- Subject: Same: Claim.
- Text: transcribed from the official source (verify below)
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Statute text is transcribed from the official Guam Code Annotated. Confirm it against the primary source before relying on it:
Not legal advice. Verify against the official source and consult a licensed Guam attorney.
Common questions
What is the source of Guam Code Annotated § 62105?
The text above is transcribed from the Guam Code Annotated, the codified statutes of Guam. The official publisher link appears under "Verify the text" on this page.
What subject does Guam Code Annotated § 62105 address?
It addresses "Same: Claim.". Read the section together with the surrounding provisions listed under "Nearby provisions" for the full picture.
Is Guam Code Annotated § 62105 still in force?
Statutes are amended, repealed, and renumbered every session. Confirm the current version at the official Guam source before relying on this text.
Can this page be used as legal advice?
No. This is a reference transcription for research. Applying Guam law to your facts requires a licensed Guam attorney who can review the specifics.