{"data":{"id":"us-gu/11-gca-26207","jurisdiction":"us-gu","citation":"11 GCA § 26207","heading":"Liability of Officers, Directors and Employees for Corporate Business Privilege Taxes.","body":"In the case of a corporation, the officers, directors, and employees thereof, the liability of such directors, officers and employees of the corporation for unpaid business privilege taxes payable by the corporation shall be the same as the liability for directors, officers, and employees of a corporation for unpaid U. S. wage withholding tax, as indicated in the Internal Revenue Code of the United States.","path":["Title 11: Finance and Taxation","Division 2 - Taxes","Chapter 26: Business Privilege Tax Law","ARTICLE 2: BUSINESS PRIVILEGE TAXES"],"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":"440eb01dbf7c8ec5af4906261e21b5fb87e94bb2c89b94bfee0d3a2c026c1090","source_id":"us-gu","stale":false,"prev":"us-gu/11-gca-26206","next":"us-gu/11-gca-26208"},"notice":"GroundRules: Original legal text. Not legal advice."}