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59 chapters · 1,237 sections in this title.
11 GCA § 5101 Dog Racing
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Notwithstanding any other provision of law, rule or regulation, no dog racing or racing meeting where any form of betting or wagering on the speed or ability of dogs occurs shall be conducted or permitted. SOURCE: Added by P.L. 30-162:3 (July 16, 2010).
11 GCA § 5102 Licensing and Permitting
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The Department of Revenue and Taxation and all other government of Guam agencies are hereby prohibited from accepting or approving any applications or requests for any canine racing-related activities, including, but not limited to, racing dates, race meetings and pari-mutuel poo…
11 GCA § 5201 Limited Gaming Tax
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(a) There is hereby imposed a limited gaming tax on the gross receipts from limited gaming activities allowed by this Act in Guam. The tax rate on limited gaming activities shall be four percent. (b) (1) The Department shall collect the amount of limited gaming tax on the gross r…
11 GCA § 5202 Violations of Taxation Provisions - Penalties
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(a) Any person who willfully: (1) makes any false or fraudulent return in attempting to defeat or evade the tax imposed by this Act, commits a third degree felony and shall be punished as provided for by law; (2) fails to pay tax due under this Act within thirty days after the da…