Guam § 34106 - Procedure to Claim Rebated Taxes.
Full text of Guam Guam Code Annotated § 34106 — Procedure to Claim Rebated Taxes., with citation guidance and answers to common questions.
§ 34106. Procedure to Claim Rebated Taxes.
COL120106
11 GCA FINANCE & TAXATION
A taxpayer seeking a rebate under this Chapter shall attach to his
income tax return when filing the same, a form furnished by the Guam
Economic Development Authority reporting in detail all income and
deductions therefrom upon which the claim for a rebate is based, with
such supporting documentation as to residency and otherwise as is
required by regulations issued pursuant to § 34108 of this Chapter. The
amount of tax on such foreign source income prior to rebate shall be
deposited with the government of Guam at the time of filing the income
tax return. The Director shall immediately thereafter cause the return to
be reviewed and audited, and if the rebate is found in order shall cause
seventy-five percent (75%) of the amount deposited to be returned to the
taxpayer within ninety (90) days from the date of deposit, without
interest.
Source: official Guam text · Last verified 2026-08-27
Frequently Asked Questions About Guam § 34106
What does Guam Code Annotated § 34106 cover?
Section 34106 ("Procedure to Claim Rebated Taxes.") is part of the Guam Code Annotated, the codified statutory law of Guam. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Guam § 34106?
A common citation format is "Guam Code Annotated § 34106" (Guam). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Guam law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Guam official source linked on this page or consult a licensed Guam attorney.
How does Guam § 34106 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Guam can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Guam.