{"data":{"id":"us-gu/11-gca-22207","jurisdiction":"us-gu","citation":"11 GCA § 22207","heading":"Apportionment.","body":"When the tax attaches subsequent to July 1st in any tax year, it shall apply on the basis of one twelfth (1/12) of the annual rate for each full month or fraction thereof remaining in the tax year.","path":["Title 11: Finance and Taxation","Division 2 - Taxes","Chapter 22: Annual Excise and Admission Taxes","ARTICLE 2: TAX ON AMUSEMENT DEVICES"],"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":"83c57a8f73d509211f6eb89f2ee46d745aca10af363f0ebdeaf662094ce4c549","source_id":"us-gu","stale":false,"prev":"us-gu/11-gca-22206","next":"us-gu/11-gca-22208"},"notice":"GroundRules: Original legal text. Not legal advice."}