17 Guam Code Ann. § 43104
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Terms Used In 17 Guam Code Ann. § 43104
- Dependent: A person dependent for support upon another.
e maximum amount to be rebated for any taxable year with respect to any one dependent shall not exceed the lesser of:
(a) Fifty percent (50%) of the tuition paid by the taxpayer during the taxable year for the elementary, secondary or special education of such dependent, or
(b) Three Hundred Dollars ($300).
SOURCE: ‘11990.4 GC, as enacted by P.L. 13-12.
(a) Fifty percent (50%) of the tuition paid by the taxpayer during the taxable year for the elementary, secondary or special education of such dependent, or
(b) Three Hundred Dollars ($300).
SOURCE: ‘11990.4 GC, as enacted by P.L. 13-12.
COL 110609
17 Guam Code Ann. EDUCATION
CH. 43 ELEMENTARY, SECONDARY AND
SPECIAL EDUCATION TUITION ASSISTANCE FUND ACT