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

12 GCA § 60104: License Requirement.

Where this section sits in the code

Title 12: Autonomous Agencies
Division 2 - Economic Development
Chapter 60: Foreign Sales Corporation Tax Incentives

It shall be a condition of the tax exemptions provided for in § 60102 of this Chapter and of the Special Qualifying Certificate provided for in § 60103 of this Chapter that a FSC shall at all times maintain a valid Guam FSC license in good standing pursuant to the provisions of 11 GCA Chapter 78.

Collected 2026-09-27T03:24:48Z. Source file · JSON

Browse this collection