{"data":{"id":"us-gu/11-gca-26805","jurisdiction":"us-gu","citation":"11 GCA § 26805","heading":"Waiver of Penalties and Interest.","body":"(a) DRT is authorized to waive all civil penalties and interest on eligible delinquent taxes for approved applicants.\n(b) The underlying principal tax must be paid in full or according to an approved installment agreement.","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":"4b3480bde31a95f9c393d0e217b8234dd5087d6cac922febada802539f9e6f52","source_id":"us-gu","stale":false,"prev":"us-gu/11-gca-26804","next":"us-gu/11-gca-26806"},"notice":"GroundRules: Original legal text. Not legal advice."}