{"data":{"id":"us-gu/11-gca-26808","jurisdiction":"us-gu","citation":"11 GCA § 26808","heading":"Enforcement and Post-Amnesty Collection.","body":"(a) The Program shall not affect DRT’s authority to collect unpaid taxes outside the amnesty period.\n(b) After the close of the amnesty period, DRT shall resume full enforcement, including liens, garnishments, and penalties.","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":"4372defa8ef2a4260ca8d95b80fb937c1dd8a77e2c71d57695c120ee62ec7a25","source_id":"us-gu","stale":false,"prev":"us-gu/11-gca-26807","next":"us-gu/11-gca-26809"},"notice":"GroundRules: Original legal text. Not legal advice."}