{"data":{"id":"us-gu/11-gca-26802","jurisdiction":"us-gu","citation":"11 GCA § 26802","heading":"Establishment of Amnesty.","body":"The Department of Revenue and Taxation is authorized to establish and administer a tax amnesty program, commencing at the discretion of the Guam Department of Revenue and Taxation (DRT).","path":["Title 11: Finance and Taxation","Division 2 - Taxes","Chapter 26: Business Privilege Tax Law","ARTICLE 8: GUAM TAX AMNESTY PROGRAM"],"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":"c5149ad7a93d2bebb137033f28be4bc188e21b40eb30040325d5f5cf33e57665","source_id":"us-gu","stale":false,"prev":"us-gu/11-gca-26801","next":"us-gu/11-gca-26803"},"notice":"GroundRules: Original legal text. Not legal advice."}