Guam § 58128 - Determination of Income.
Full text of Guam Guam Code Annotated § 58128 — Determination of Income., with citation guidance and answers to common questions.
§ 58128. Determination of Income.
For the purposes of this Section, the term “income tax paid” shall mean income taxes paid on income
received on or after the effective date of the applicable Qualifying Certificate. The Director of Revenue and
Taxation of the government of Guam shall have authority to determine any prorations of rebates necessary
because of taxable years occurring within the life of the applicable Qualifying Certificate which consist of
less than a full twelve (12) months.
COL 2025-08-27
Source: official Guam text · Last verified 2026-08-27
Frequently Asked Questions About Guam § 58128
What does Guam Code Annotated § 58128 cover?
Section 58128 ("Determination of Income.") 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 § 58128?
A common citation format is "Guam Code Annotated § 58128" (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 § 58128 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.