59 chapters · 1,237 sections in this title.
11 GCA § 26215 Business Privilege Tax Credit for Services Purchased from Competing Telecommunications
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Companies. Any telecommunications company that purchases services from a telecommunications competitor, parent, subsidiary, or sister company of a telecommunications competitor may claim an exemption against its business privilege tax liability as a result of the purchase of such…
11 GCA § 26216 Health Care Service Provider
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(a) Offset Against Business Privilege Taxes for Past Due Medically Indigent Program Billings. (1) If the Medically Indigent Program (MIP) fails to pay a claim for services and products for more than ninety (90) days after receiving an invoice, the health care provider, unless he …
11 GCA § 26301 Definitions
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For the purpose of this Article, the following definition of words and phrases used herein shall govern the interpretation: (a) Alcoholic beverage. Alcoholic beverage means beer, distilled spirits or wine and every liquid or solid which contains one-half (1/2) of one percent (1%)…
11 GCA § 26302 Excise Tax on Alcoholic Beverages
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An excise tax is imposed upon all alcoholic beverages (except alcoholic beverages manufactured in Guam) sold in Guam by manufacturer, manufacturer’s agents, rectifiers or wholesalers or sellers of alcoholic beverages selling alcoholic beverages with respect to which no tax has be…