Guam § 58106 - Qualifying Certificate: Issuance of.
Full text of Guam Guam Code Annotated § 58106 — Qualifying Certificate: Issuance of., with citation guidance and answers to common questions.
§ 58106. Qualifying Certificate: Issuance of.
A Qualifying Certificate may be issued by I Maga’hågan/Maga’låhen Guåhan upon the
recommendation of the Authority to any applicant that proposes to engage in an eligible business, or to any
applicant stockholder of such corporation holding a Qualifying Certificate, and said corporation may be
either a Guam corporation or a duly organized “possessions corporation” limited to doing business in Guam,
as such “possessions corporation” is defined under Federal income tax laws and regulations. Each
Qualifying Certificate shall specifically identify on its face each activity of the Beneficiary which is entitled
to the tax rebates or abatements set out in the Qualifying Certificate.
2025 NOTE: Reference to the “Governor of Guam” replaced with I Maga’hågan/Maga’låhen Guåhan pursuant to 5
GCA § 1510.
Frequently Asked Questions About Guam § 58106
What does Guam Code Annotated § 58106 cover?
Section 58106 ("Qualifying Certificate: Issuance of.") 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 § 58106?
A common citation format is "Guam Code Annotated § 58106" (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 § 58106 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.