{"data":{"id":"us-gu/11-gca-1101","jurisdiction":"us-gu","citation":"11 GCA § 1101","heading":"Title.","body":"This Chapter may be cited as the Department of Revenue and Taxation Act.","path":["Title 11: Finance and Taxation","Division 1 - Department of Revenue and Taxation.","Chapter 1: Administration"],"source_url":"https://col.guamcourts.gov/sites/default/files/11gc001.pdf","current_through":"P.L. 38-133 (June 4, 2026)","vintage":"","retrieved_at":"2026-09-27T03:11:38Z","sha256":"872628ea88b23a530efd70c569e17b4abb3f303380beeca1cd0a672fc38f0df5","source_id":"us-gu","stale":false,"prev":"us-gu/10-gca-98104","next":"us-gu/11-gca-1102"},"notice":"GroundRules: Original legal text. Not legal advice."}