{"data":{"id":"us-gu/11-gca-26107.1","jurisdiction":"us-gu","citation":"11 GCA § 26107.1","heading":"Stay of Collection.","body":"Pending decisions under an informal hearing pursuant to § 26104, or pending a review pursuant to § 26107, the taxpayer may stay collection of an assessment, by furnishing a bond or other security in such amount as the Tax Commissioner may deem necessary, not exceeding double the amount of the tax, with penalties and interest, as to which the stay is desired.","path":["Title 11: Finance and Taxation","Division 2 - Taxes","Chapter 26: Business Privilege Tax Law","ARTICLE 1: GENERAL PROVISIONS"],"source_url":"https://col.guamcourts.gov/sites/default/files/11gc026_Q.pdf","current_through":"P.L. 38-133 (June 4, 2026)","vintage":"","retrieved_at":"2026-09-27T03:13:48Z","sha256":"61a2856dfc4a21197d479583885901d827903b46374080f1d67c742964376d9b","source_id":"us-gu","stale":false,"prev":"us-gu/11-gca-26107","next":"us-gu/11-gca-26108"},"notice":"GroundRules: Original legal text. Not legal advice."}