{"data":{"id":"us-gu/11-gca-26803","jurisdiction":"us-gu","citation":"11 GCA § 26803","heading":"Applicability.","body":"This Program shall apply to all taxes under Title 11 of the Guam Code Annotated, including but not limited to:\n(a) Business Privilege Tax (BPT);\n(b) Corporate and Individual Income Taxes;\n(c) Real Property Taxes governed under Chapter 24;\n(d) Alcohol, Tobacco, Liquid Fuel, Occupancy, Use, and Gaming Taxes;\n(e) Other tax types as identified by 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":"59fb97a1fbae985126e81150c663919edeadb6e8493b5808fcd119b3f60a88bf","source_id":"us-gu","stale":false,"prev":"us-gu/11-gca-26802","next":"us-gu/11-gca-26804"},"notice":"GroundRules: Original legal text. Not legal advice."}