Title 18 — Business Structure and Function
60 chapters · 1,419 sections in this title.
18 GCA § 26101 Fictitious Names Generally
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Except as provided in the next section every person transacting business in Guam under a fictitious name and every partnership transacting business in Guam under a fictitious name, or a designation not showing the names of the persons interested as partners in such business, must…
18 GCA § 26102 Foreign Partnerships
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A commercial or banking partnership, established and transacting business in a place without the United States, may use in Guam the partner- ship name used by it there, although it be fictitious, or does not show the names of the persons interested as partners in such business. S…
18 GCA § 26103 Certificate Generally
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The certificate filed with the Director of Revenue and Taxation as provided in § 26101 must be signed by the person therein referred to, or by the partners, as the case may be and acknowledged before some officer, COL070307 authorized to take the acknowledgment of conveyances of …
18 GCA § 26104 New Certificate: Change of Partners
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On every change in the members of a partnership transacting business in Guam under a fictitious name, or a designation which does not show the names of the persons interested as partners in the business, except in the cases mentioned in § 26102, a new certificate must be filed wi…
18 GCA § 26105 Abandonment
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Every person and every partnership transacting business in Guam under a fictitious name, or a designation not showing the names of the persons interested as partners in such business, who has filed a certificate in accordance with § 26101, may, upon ceasing to use that name, file…
18 GCA § 26106 Registration
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The Director of Revenue & Taxation must keep a register of the names of firms and persons mentioned in the certificates filed with him pursuant to this Chapter, entering in alphabetical order the names of every such person who does business under a fictitious name, and the fictit…
18 GCA § 26107 Certified Copies
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Copies of the entries of the Director of Revenue & Taxation's clerk, as herein directed, when certified by him, and affidavits of publication, as herein directed, are presumptive evidence of the facts therein stated. SOURCE: CC § 2471. COMMENT: No publication is required by § 261…
18 GCA § 26108 Foreign Partnership; Agent
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Every co-partnership, other than those mentioned in §26102 of this Chapter, domiciled outside of Guam, and having no regular place of business within Guam, must within forty (40) days from the time it commences to do business therein, file in the office of the Director of Revenue…