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

11 GCA § 78106: FSC License Fees.

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Where this section sits in the code
  1. Title 11: Finance and Taxation
  2. Division 3 - Business License Law
  3. Chapter 78: Foreign Sales Corporation Licenses

The license fee for each year or portion thereof for a Guam FSC license shall be:

(a) For a FSC which is not a small FSC:

(1) One Thousand Dollars ($1,000) from January 1, 1997 to December 31, 2006;

(2) One Thousand Five Hundred Dollars ($1,500) from January 1, 2007 to December 31, 2016;

(3) Two Thousand Two Hundred and Fifty Dollars ($2,250) from January 1, 2017 to December 31, 2026; and

(b) For an FSC which is a small FSC:

(1) Four Hundred Dollars ($400) from January 1, 1997 to December 31, 2006;

(2) Six Hundred Dollars ($600) from January 1, 2007 to December 31, 2016;

(3) Nine Hundred Dollars ($900) from January 1, 2017 to December 31, 2026.

Collected 2026-09-27T03:17:38Z. Source file · JSON

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