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16 chapters · 160 sections in this title.
2 GCA § 11101 Legislative Findings and Intent
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I Liheslaturan Guåhan finds that since 1950, under the Organic Act of Guam, the government of Guam has administered a Guam Territorial Income Tax which mirrors the U.S. Federal Income Tax (48 U.S.C. §1421i(a)). The Organic Act further provides under §1421i(a) that, in addition to…
2 GCA § 11102 Creation
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There is hereby created a Guam Tax Commission, which shall have the duties and powers as prescribed by the provisions of this Chapter.
2 GCA § 11103 Definitions
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As used in this Chapter, unless the context in which they are used requires a different meaning: (a) Commission means the Guam Tax Commission. (b) Chairperson means the chairperson of the Commission.
2 GCA § 11104 Membership
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(a) Members. There shall be ten (10) members of the Commission, which are: (1) the chairperson of the committee of I Liheslaturan Guåhan with jurisdiction over tax policy matters, or his/her designee from among the Members of I Liheslaturan Guåhan, who shall serve as Chairperson …