{"data":{"id":"us-gu/11-gca-22402","jurisdiction":"us-gu","citation":"11 GCA § 22402","heading":"Registration.","body":"Every recreation facility on which a tax is imposed by this Article shall be registered with the Commissioner in accordance with regulations. Such regulations may provide for a suitable identification certificate, tag or decalcomania for each facility required to be registered. It shall be a misdemeanor for any person to own, lease, operate, or be in possession of, any such facility which is not registered in accordance with regulations.","path":["Title 11: Finance and Taxation","Division 2 - Taxes","Chapter 22: Annual Excise and Admission Taxes","ARTICLE 4: TAX ON RECREATION FACILITIES"],"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":"c071cc94b92a289c9900fe349ffe80f03585842a8f0b50ddb27aa1ae0bfe4627","source_id":"us-gu","stale":false,"prev":"us-gu/11-gca-22401","next":"us-gu/11-gca-22403"},"notice":"GroundRules: Original legal text. Not legal advice."}