{"data":{"id":"us-gu/11-gca-20103","jurisdiction":"us-gu","citation":"11 GCA § 20103","heading":"Leases, etc.: Amount.","body":"The following tax shall be paid on each lease, agreement, memorandum, or contract for the hire, use, or rent of any land or tenements, or portion thereof:\n(a) If for a period of one (1) year or less, One Dollar ($1.00).\n(b) If for a period of more than one (1) year, and not more than three (3) years, Two Dollars ($2.00).\n(c) If for a period of more than three (3) years, Three Dollars ($3.00).","path":["Title 11: Finance and Taxation","Division 2 - Taxes","Chapter 20: Documents Tax"],"source_url":"https://col.guamcourts.gov/sites/default/files/11gc020.pdf","current_through":"P.L. 38-133 (June 4, 2026)","vintage":"","retrieved_at":"2026-09-27T03:13:18Z","sha256":"1766a248576d3a5944fb560fea94608a1d41bd8de2b7dd4d1c7085e08525f9de","source_id":"us-gu","stale":false,"prev":"us-gu/11-gca-20102","next":"us-gu/11-gca-20104"},"notice":"GroundRules: Original legal text. Not legal advice."}