11 Guam Code Ann. § 34103
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11 Guam Code Ann. FINANCE & TAXATION
CH. 34 TAX REBATES
11 Guam Code Ann. FINANCE & TAXATION
CH. 34 TAX REBATES
To claim the rebate authorized by this Chapter, an individual citizen of the United States shall establish to the satisfaction of the Guam Economic Development Authority (the Authority) that he has been a bona fide resident of Guam within a taxable year in which case amounts received by him from foreign sources (except amounts paid by the United States, Guam or any agency thereof) which constitute earned income attributable to services by him performed during such period shall be eligible for the rebate authorized by this Chapter.
SOURCE: GC § 19902, as added by P.L. 14-32.