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- 11 GCA § 26607 · Spoilage Drawback.
- 11 GCA § 26608 · Spoilage Relief.
- 11 GCA § 26609 · Tobacco Products Regulated and Taxed.
- 11 GCA § 26801 · Title.
- 11 GCA § 26802 · Establishment of Amnesty.
- 11 GCA § 26803 · Applicability.
- 11 GCA § 26804 · Eligibility and Exemptions.
- 11 GCA § 26805 · Waiver of Penalties and Interest.
- 11 GCA § 26806 · [Vacant]
- 11 GCA § 26807 · Application and Processing Requirements.
- 11 GCA § 26808 · Enforcement and Post-Amnesty Collection.
- 11 GCA § 26809 · Reporting Requirements.
- 11 GCA § 26810 · Savings Clause for Guam Territorial Income Tax (GTIT).
- 11 GCA § 26811 · Revenues in Support of the Department of Revenue and Taxation.
- 11 GCA § 28101 · Definitions, Generally.
- 11 GCA § 28102 · Same: Use, Consumption, Defined.
- 11 GCA § 28103 · Levy of Tax.
- 11 GCA § 28104 · Rate of Tax.
- 11 GCA § 28105 · Persons Taxable; Computation of Tax; Payable When.
- 11 GCA § 28106 · Exemptions.
- 11 GCA § 28107 · Tax in Addition to Other Taxes.
- 11 GCA § 28108 · Returns.
- 11 GCA § 28108.1 · Payment of Use Tax.
- 11 GCA § 28109 · Reports by Importers and Others.
- 11 GCA § 28110 · Collection of Tax by Seller; Penalty.
- 11 GCA § 28110.1 · Failure to Supply Identifying Number.
- 11 GCA § 28111 · Other Provisions of Chapter 26 Applicable.
- 11 GCA § 28112 · Continuing Appropriation.
- 11 GCA § 30101 · Imposition.
- 11 GCA § 30102 · Definitions.
- 11 GCA § 30103 · Payment of Tax; Penalties.
- 11 GCA § 30104 · Records to be Kept.
- 11 GCA § 30105 · Willful Failure to Collect or Pay Over Tax.
- 11 GCA § 30106 · Exclusions and Exemptions.
- 11 GCA § 30107 · Creation of Tourist Attraction Fund.
- 11 GCA § 30107.1 · Unused TAF Funds.
- 11 GCA § 30107.2 · Interest.
- 11 GCA § 30108 · Deposit in Infrastructure Improvement Fund.
- 11 GCA § 30109 · Tax Collection Agreements Authorized.
- 11 GCA § 30110 · Tax Collection Agents Liable.
- 11 GCA § 30111 · Cancellation of Agreement.
- 11 GCA § 31101 · Definitions.
- 11 GCA § 31102 · Fund.
- 11 GCA § 31103 · Subaccounts.
- 11 GCA § 31104 · Revenue Reports.
- 11 GCA § 31105 · Annual Deposits.
- 11 GCA § 31106 · Use.
- 11 GCA § 31107 · Injunction.
- 11 GCA § 31108 · Fund Report.
- 11 GCA § 31109 · Funds Unexpended.
- 11 GCA § 31110 · Alternate Funding.
- 11 GCA § 31111 · Severability.
- 11 GCA § 31112 · Effective Date.
- 11 GCA § 32101 · Definitions.
- 11 GCA § 32102 · Right to Bring Suit.
- 11 GCA § 32103 · Authority of Attorney General.
- 11 GCA § 32104 · Short Title.
- 11 GCA § 34101 · Statement of Legislative Purpose.
- 11 GCA § 34102 · Income Tax Rebate on Certain Income; Definitions.
- 11 GCA § 34103 · Determination of Guam Residency.
- 11 GCA § 34104 · Definition of Earned Income.
- 11 GCA § 34105 · Treatment of Deductions.
- 11 GCA § 34106 · Procedure to Claim Rebated Taxes.
- 11 GCA § 34107 · Rebate Fund.
- 11 GCA § 34108 · Rules and Regulations.
- 11 GCA § 35101 · Short Title.
- 11 GCA § 35102 · Definitions.
- 11 GCA § 35103 · Exemptions & Immunities.
- 11 GCA § 35104 · Permitted Activities.
- 11 GCA § 35105 · Filing & Effect of Statement.
- 11 GCA § 35106 · Cancellation of Statement.
- 11 GCA § 35107 · Construction.
- 11 GCA § 36101 · District Court Jurisdiction.
- 11 GCA § 36102 · Cause of Action for Unpaid Taxes; Superior Court of Guam.
- 11 GCA § 38101 · Acquisition of Privately Owned lands.
- 11 GCA § 38102 · Rules and Regulations.
- 11 GCA § 40101 · Short Title.
- 11 GCA § 40102 · Definitions.
- 11 GCA § 40103 · Exemptions.
- 11 GCA § 40104 · Enforcement & Administration.
- 11 GCA § 40105 · Application for Examination; Registration.
- 11 GCA § 40106 · Registration: Eligibility and Qualification.
- 11 GCA § 40107 · Same: Effective Date and Penalty.
- 11 GCA § 40108 · Same: Denial, Revocation, Suspension and Withdrawal.
- 11 GCA § 40109 · Same: Notice of Denial.
- 11 GCA § 40110 · Injunctions Restraining Violation.
- 11 GCA § 40111 · Civil Action.
- 11 GCA § 40112 · Severability.
- 11 GCA § 40113 · Bonds Required.
- 11 GCA § 40114 · Same: Penalty.
- 11 GCA § 40115 · Advertising Prohibited.
- 11 GCA § 40116 · Distribution of Revenue.
- 11 GCA § 40117 · Amount of Annual Fees.
- 11 GCA § 41101 · Definitions.
- 11 GCA § 41102 · Designation as State Wage Information and Collection Agency (SWICA).
- 11 GCA § 41103 · Coordination with Department of Public Health and Social Services.
- 11 GCA § 41104 · Quarterly Reports.
- 11 GCA § 41105 · Penalty.
- 11 GCA § 41106 · Disclosure of Wage Information to the Department of Public Health and Social Services.
- 11 GCA § 41107 · SWICA’s Quarterly Reports.