Pursuant to § 51106(c), Chapter 51, Title 11 of the Guam Code Annotated, the Director of the Department of Administration is mandated to submit the Income Tax Refund Efficient Payment Trust Fund monthly bank statements to the Speaker of the Guam Legislature and the Office of Finance and Budget no later than five (5) days after the end of each month. Below you will find the Income Tax Refund Efficient Payment Trust Fund bank statements.​