License Requirement

12 GCA § 60104, under Foreign Sales Corporation Tax Incentives.

12 GCA § 60104

It shall be a condition of the tax exemptions provided for in § 60102 of this Chapter and of the Special Qualifying Certificate provided for in § 60103 of this Chapter that a FSC shall at all times maintain a valid Guam FSC license in good standing pursuant to the provisions of 11 GCA Chapter 78. SOURCE: Added by P.L. 17-63; amended by P.L. 17-75.

COL120106

----------

COL120106