Guam § 43104 - Procedure to Claim Rebated Taxes.
Full text of Guam Guam Code Annotated § 43104 — Procedure to Claim Rebated Taxes., with citation guidance and answers to common questions.
§ 43104. Procedure to Claim Rebated Taxes.
When a tax return is accompanied by an EQC(s), the amount of tax
due prior to the rebate shall be deposited with the government of Guam
at the time of filing the income tax return. Alternatively, if no payment
is due at the time the tax return is filed, the Tax Commissioner of Guam
shall credit the amount of the EQC to the Rebate Fund from taxes paid
by the taxpayer. Absent a finding by the Tax Commissioner that the
rebate is not payable, the rebate shall be withdrawn from the deposit and
returned to the taxpayer(s) within one hundred and eighty (180) days of
the deposit without interest.
Source: official Guam text · Last verified 2026-08-27
Frequently Asked Questions About Guam § 43104
What does Guam Code Annotated § 43104 cover?
Section 43104 ("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 § 43104?
A common citation format is "Guam Code Annotated § 43104" (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 § 43104 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.