{"data":{"id":"us-gu/11-gca-26117","jurisdiction":"us-gu","citation":"11 GCA § 26117","heading":"Tax Exemption.","body":"If any person desires to claim exemption from any tax levied under this Chapter by virtue of a specific exemption allowed herein, he may be required to furnish the Tax Commissioner a statement under oath setting forth:\n(a) The character of the business;\n(b) The provision under which such exemption is claimed;\n(c) Such additional information as the Tax Commissioner may require or as may be prescribed under the rules and regulations formulated and put into effect under authority of this Chapter;\n(d) Upon presentation of the foregoing information, or as much of it as may be required, the Tax Commissioner shall determine whether the activity is taxable or exempt from tax;\n(e) The decision of the Tax Commissioner regarding the taxability of any person or business shall be binding, except:\n(1) When reversed on appeal to the Tax Appeal Board under the same procedure provided for appeal of tax assessments in this Chapter, or;\n(2) When reversed by a court of competent jurisdiction.","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":"bb5910f34a3dbc7aa991a53dfb7a7f15311a833d48f422b243364bb40cc61091","source_id":"us-gu","stale":false,"prev":"us-gu/11-gca-26116","next":"us-gu/11-gca-26118"},"notice":"GroundRules: Original legal text. Not legal advice."}