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

18 GCA § 13131: Associations not Subject to Business Privilege Tax.

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Where this section sits in the code
  1. Title 18: Business Structure and Function
  2. Division 1 - Business Structure
  3. Part 2 - Special Corporate Forms
  4. Chapter 13: Nonprofit Cooperative Associations

Associations as defined in this Chapter shall not be subject to the provisions of 11 GCA Chapter 26, Article 2, the Business Privilege Tax Law and the income of said association shall not be taxable under the laws of the Territory of Guam.

Collected 2026-09-27T03:53:58Z. Source file · JSON

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