As used in this Chapter: (a) Commissioner means the Commissioner of Revenue and Taxation, Government of Guam. (b) Person means any individual, firm, copartnership, joint venture, association, corporation, estate, trust, or other group or combination acting as a unit. SOURCE: GC § 19203.1.
Definitions
11 GCA § 22102, under Annual Excise and Admission Taxes.
11 GCA § 22102