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59 chapters · 1,237 sections in this title.
11 GCA § 22101 Administration and Enforcement
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The provisions of Chapter 26, Article 1, of this Title, notwithstanding §26109 hereof, shall, except as otherwise provided in this Chapter, apply to taxes imposed under this Chapter. SOURCE: GC § 19203.
11 GCA § 22102 Definitions
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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 §…
11 GCA § 22103 Collection
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The payment of taxes imposed by this Chapter shall be at such times and by such means, including returns, stamps, tickets, decalcomania, or such other reasonable devices or methods, as shall be prescribed by the Commissioner by regulation. SOURCE: GC § 19203.2.
11 GCA § 22104 Penalty
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COL 110609 There is hereby imposed a penalty at the rate of twenty-five percent (25%) of the amount of any tax imposed by this Chapter for each quarter or fraction of a quarter that any such tax remains unpaid to the Commis- sioner after the due date. The penalties imposed by §§2…