GroundRules
18 GCA § 15136: Tax on Income of Limited Liability Company.
Where this section sits in the code
- Title 18: Business Structure and Function
- Division 1 - Business Structure
- Part 2 - Special Corporate Forms
- Chapter 15: Limited Liability Companies
(a) A limited liability company is a “business” as defined in § 26101 of Article I of Chapter 26 of Title 11, Guam Code Annotated, and is subject to the taxes imposed under Chapter 26 of Title 11, Guam Code Annotated.
(b) The income of a limited liability company organized pursuant to this chapter shall be subject to the Guam's Tax Code and the taxes levied pursuant to Chapter 26 of Title 11 Guam Code Annotated.
Collected 2026-09-27T03:54:18Z. Source file · JSON