Guam § 58136 - Abatement of Tax.
Full text of Guam Guam Code Annotated § 58136 — Abatement of Tax., with citation guidance and answers to common questions.
§ 58136. Abatement of Tax.
When the return for the abated tax is accompanied by a corresponding certificate of compliance for
the previous year or part thereof then the actual payment of the tax in question to the government of Guam
shall not be required, and upon review of the tax return, the Tax Commissioner of Guam shall, within one
hundred twenty (120) days from receipt of said tax return, furnish the taxpayer a certification confirming
the nature and amount of the tax abated.
Source: official Guam text · Last verified 2026-08-27
Frequently Asked Questions About Guam § 58136
What does Guam Code Annotated § 58136 cover?
Section 58136 ("Abatement of Tax.") 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 § 58136?
A common citation format is "Guam Code Annotated § 58136" (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 § 58136 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.