{"data":{"id":"us-gu/11-gca-22102","jurisdiction":"us-gu","citation":"11 GCA § 22102","heading":"Definitions.","body":"As used in this Chapter:\n(a) Commissioner means the Commissioner of Revenue and Taxation, Government of Guam.\n(b) Person means any individual, firm, copartnership, joint venture, association, corporation, estate, trust, or other group or combination acting as a unit.","path":["Title 11: Finance and Taxation","Division 2 - Taxes","Chapter 22: Annual Excise and Admission Taxes","ARTICLE 1: GENERAL"],"source_url":"https://col.guamcourts.gov/sites/default/files/11gc022.pdf","current_through":"P.L. 38-133 (June 4, 2026)","vintage":"","retrieved_at":"2026-09-27T03:13:28Z","sha256":"67934a8bbab059cf75e664d551a27d6a0885bb458d72d41286ac46c7e614416a","source_id":"us-gu","stale":false,"prev":"us-gu/11-gca-22101","next":"us-gu/11-gca-22103"},"notice":"GroundRules: Original legal text. Not legal advice."}