Guam § 58137 - Rebate of Tax.
Full text of Guam Guam Code Annotated § 58137 — Rebate of Tax., with citation guidance and answers to common questions.
§ 58137. Rebate of Tax.
In the case of an income tax rebate, where the taxpayer’s tax return is accompanied by a certificate of
compliance, the amount of a tax due prior to rebate shall be deposited with the government of Guam at the
time of filing the income tax return. The Tax Commissioner of Guam shall immediately thereafter cause
the return to be reviewed and if the rebate is found in order shall cause the amount of the rebate to be
withdrawn from the deposit and returned to the taxpayer within one hundred eighty (180) days from the
date of the deposit, without interest. The balance of the deposit shall be credited against the taxpayer’s
income tax obligation to the government of Guam.
Source: official Guam text · Last verified 2026-08-27
Frequently Asked Questions About Guam § 58137
What does Guam Code Annotated § 58137 cover?
Section 58137 ("Rebate 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 § 58137?
A common citation format is "Guam Code Annotated § 58137" (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 § 58137 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.