Guam § 58130 - Income Tax Rebate on Dividends.
Full text of Guam Guam Code Annotated § 58130 — Income Tax Rebate on Dividends., with citation guidance and answers to common questions.
§ 58130. Income Tax Rebate on Dividends.
A rebate of up to seventy-five percent (75%) of the income tax paid by the shareholders of a
corporation on the dividends of that corporation may be granted for a period not to exceed five (5)
consecutive years; provided, however, that the corporation paying the dividends is the Beneficiary of a
Qualifying Certificate and that the dividends are being paid from the corporation’s earnings on activities
identified in the Qualifying Certificate which were received, on a cash basis, during the five (5) year period.
Source: official Guam text · Last verified 2026-08-27
Frequently Asked Questions About Guam § 58130
What does Guam Code Annotated § 58130 cover?
Section 58130 ("Income Tax Rebate on Dividends.") 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 § 58130?
A common citation format is "Guam Code Annotated § 58130" (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 § 58130 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.