{"data":{"id":"us-gu/11-gca-28108","jurisdiction":"us-gu","citation":"11 GCA § 28108","heading":"Returns.","body":"Each taxpayer against whom a tax is levied by the provisions of this Chapter shall make and file monthly tax returns with the Tax Commissioner, no later than the twentieth (20th) day of the following month, summarizing the tax due. The monthly return shall be filed and any tax then due shall be paid no later than the twentieth (20th) day of the following month.","path":["Title 11: Finance and Taxation","Division 2 - Taxes","Chapter 28: Use Tax Law"],"source_url":"https://col.guamcourts.gov/sites/default/files/11gc028_0.pdf","current_through":"P.L. 38-133 (June 4, 2026)","vintage":"","retrieved_at":"2026-09-27T03:13:58Z","sha256":"53a4cde3cb04c377b36a5dbbe57682c812fb0136554a499ab887a3d4138af485","source_id":"us-gu","stale":false,"prev":"us-gu/11-gca-28107","next":"us-gu/11-gca-28108.1"},"notice":"GroundRules: Original legal text. Not legal advice."}