{"data":{"id":"us-gu/11-gca-26305","jurisdiction":"us-gu","citation":"11 GCA § 26305","heading":"General Provisions.","body":"The preceding general provisions are restricted in application to this Article, and are in addition to the general provisions of Article 1 and by rules and regulations promulgated under authority of law by the Tax Commissioner.","path":["Title 11: Finance and Taxation","Division 2 - Taxes","Chapter 26: Business Privilege Tax Law","ARTICLE 3: ALCOHOLIC BEVERAGE TAX"],"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":"71a1083f5aa515da60d4ff780bb45b17398d68ebd1bae6ddc99e13e774e01803","source_id":"us-gu","stale":false,"prev":"us-gu/11-gca-26304","next":"us-gu/11-gca-26306"},"notice":"GroundRules: Original legal text. Not legal advice."}