GroundRules
11 GCA § 26805: Waiver of Penalties and Interest.
Where this section sits in the code
- Title 11: Finance and Taxation
- Division 2 - Taxes
- Chapter 26: Business Privilege Tax Law
- ARTICLE 8: GUAM TAX AMNESTY PROGRAM
(a) DRT is authorized to waive all civil penalties and interest on eligible delinquent taxes for approved applicants.
(b) The underlying principal tax must be paid in full or according to an approved installment agreement.
Collected 2026-09-27T03:13:48Z. Source file · JSON