GroundRules
11 GCA § 26808: Enforcement and Post-Amnesty Collection.
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) The Program shall not affect DRT’s authority to collect unpaid taxes outside the amnesty period.
(b) After the close of the amnesty period, DRT shall resume full enforcement, including liens, garnishments, and penalties.
Collected 2026-09-27T03:13:48Z. Source file · JSON