GroundRules
11 GCA § 22102: Definitions.
Where this section sits in the code
- Title 11: Finance and Taxation
- Division 2 - Taxes
- Chapter 22: Annual Excise and Admission Taxes
- ARTICLE 1: GENERAL
As used in this Chapter:
(a) Commissioner means the Commissioner of Revenue and Taxation, Government of Guam.
(b) Person means any individual, firm, copartnership, joint venture, association, corporation, estate, trust, or other group or combination acting as a unit.
Collected 2026-09-27T03:13:28Z. Source file · JSON