Guam § 50108 - Income Tax Refund Status Reporting.
Full text of Guam Guam Code Annotated § 50108 — Income Tax Refund Status Reporting., with citation guidance and answers to common questions.
§ 50108. Income Tax Refund Status Reporting.
The Director of Revenue and Taxation shall submit a
written report and an electronic Microsoft Excel file to the
Speaker of I Liheslaturan Guåhan and the Office of Finance and
Budget of the status of income tax refunds, and shall utilize the
template design in Appendix II of PL 32-068 segregated by
individual and corporate income tax refunds. Such report shall
include all the required data included in the aforementioned
template design, and the DRT [Department of Revenue and
Taxation] shall report such required data no later than the
fifteenth (15th) day of each month.
Source: official Guam text · Last verified 2026-08-27
Frequently Asked Questions About Guam § 50108
What does Guam Code Annotated § 50108 cover?
Section 50108 ("Income Tax Refund Status Reporting.") 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 § 50108?
A common citation format is "Guam Code Annotated § 50108" (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 § 50108 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.