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

11 GCA § 22404: Apportionment.

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

When the tax attaches subsequent to July 1 on any tax year, it shall apply on the basis of one-fourth (1/4) of the annual rate for each full quarter and fraction thereof remaining in the tax year.

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

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