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6,070 sections across 183 Guam regulatory chapters.
R.30.2-2114 Interim Joint Regulations for Annual Excise and Admissions Taxes and Associated Gross Receipt Taxes
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§ 2114. Interim Joint Regulations for Annual Excise and Admissions Taxes and Associated Gross Receipt Taxes. The purpose of § § 2115 through 2118 of this regulation is to prescribe, on an interim basis, regulations and procedures to assist in the administration of the provisions …
R.30.2-2115 Same: Tax on Amusement Devices
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§ 2115. Same: Tax on Amusement Devices. (a) Subchapter A of Chapter 3 relates to amusement devices, and beginning on the effective date, October 1, 1961, and annually thereafter on July 1 of each year, imposes excise taxes at specified rates on coin-activated amusement devices op…
R.30.2-2116 Same: Admission Tax
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§ 2116. Same: Admission Tax. (11 GCA Chapter 22 Article 3 Admission Tax was repealed by P.L. 22-17:1.) Subchapter B of Chapter 3 imposes a tax, effective October 1, 1961, upon the amount paid for admission to any place at the rate of One Cent ($0.01) for each Ten Cents ($0.10) or…