60 chapters · 1,415 sections in this title.
18 GCA § 7101 Definitions
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As used in this Chapter, unless the context otherwise requires: (a) Department shall mean the Department of Revenue and Taxation. COL070307 (b) Director shall mean the Director of the Department of Revenue and Taxation. (c) Person shall mean any individual, firm, partnership, ass…
18 GCA § 7102 License and Authority to Transact Business Required
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(a) A foreign corporation shall not transact business in Guam until it obtains both a business license and a certificate of authority to do so from the Director of the Department of Revenue and Taxation. (b) Without excluding other activities which may not be considered to be tra…
18 GCA § 7103 Consequences of Transacting Business Without Authority
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(a) No foreign corporation transacting business on Guam without a business license and a certificate of authority shall be permitted to maintain any action, suit or proceeding in any court on Guam until it obtains both a business license and a certificate of authority to transact…
18 GCA § 7104 Application for Certificate of Authority
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(a) A foreign corporation may apply for a certificate of authority to transact business on Guam by delivering an application to the Director of the Department of Revenue and Taxation for filing. The application shall set forth: COL070307 (1) the name of the foreign corporation or…