GroundRules
11 GCA § 22207: Apportionment.
Where this section sits in the code
- Title 11: Finance and Taxation
- Division 2 - Taxes
- Chapter 22: Annual Excise and Admission Taxes
- ARTICLE 2: TAX ON AMUSEMENT DEVICES
When the tax attaches subsequent to July 1st in any tax year, it shall apply on the basis of one twelfth (1/12) of the annual rate for each full month or fraction thereof remaining in the tax year.
Collected 2026-09-27T03:13:28Z. Source file · JSON