us-gu · Through P.L. 38-133 (June 4, 2026)

11 GCA § 22402: Registration.

Where this section sits in the code

Title 11: Finance and Taxation
Division 2 - Taxes
Chapter 22: Annual Excise and Admission Taxes
ARTICLE 4: TAX ON RECREATION FACILITIES

Every recreation facility on which a tax is imposed by this Article shall be registered with the Commissioner in accordance with regulations. Such regulations may provide for a suitable identification certificate, tag or decalcomania for each facility required to be registered. It shall be a misdemeanor for any person to own, lease, operate, or be in possession of, any such facility which is not registered in accordance with regulations.

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

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