GroundRules
← Search the law
us-gu · Through P.L. 38-133 (June 4, 2026)

11 GCA § 22104: Penalty.

Read at publisher ↗
Where this section sits in the code
  1. Title 11: Finance and Taxation
  2. Division 2 - Taxes
  3. Chapter 22: Annual Excise and Admission Taxes
  4. ARTICLE 1: GENERAL

There is hereby imposed a penalty at the rate of twenty-five percent (25%) of the amount of any tax imposed by this Chapter for each quarter or fraction of a quarter that any such tax remains unpaid to the Commis-sioner after the due date. The penalties imposed by §§26111(a) and 26111(b), shall not apply to taxes imposed by this Chapter.

Collected 2026-09-27T03:13:28Z. Source file · JSON

Browse this collection