There is hereby created, separate and apart from other funds of the government of Guam, a reserve fund known as the ‘Tax Collection Enhancement Fund (the ‘Fund’)’. The Fund shall not be commingled with any other fund of the government of Guam. Expenditures from the Fund shall be pursuant to 11 GCA § 1107(e).

SOURCE: Added by P.L. 27-005:III:5 (Feb. 28, 2003). Amended by P.L.
28-068:II:I:10 (Sept. 30, 2005).

COL 7/27/2023

11 Guam Code Ann. FINANCE & TAXATION
CH. 1 ADMINISTRATION