{"data":{"id":"us-gu/11-gca-32101","jurisdiction":"us-gu","citation":"11 GCA § 32101","heading":"Definitions.","body":"As used in this Chapter:\n(a) State shall include any state, territory, or possession of the United States, and the District of Columbia.\n(b) Tax shall include any and all assessments lawfully made, whether based on a return or other disclosure of the taxpayer, upon the information and belief of the taxing authority, or otherwise; any and all penalties lawfully imposed pursuant to taxing statute; and any interest charges lawfully added to the tax liability which constitutes the subject of the action.","path":["Title 11: Finance and Taxation","Division 2 - Taxes","Chapter 32: Reciprocal Tax Claims Act"],"source_url":"https://col.guamcourts.gov/sites/default/files/11gc032.pdf","current_through":"P.L. 38-133 (June 4, 2026)","vintage":"","retrieved_at":"2026-09-27T03:14:28Z","sha256":"07026970a6e17a6c7ff4337d84b3c474d0f1fba0c753903369a9fe96e6d7d365","source_id":"us-gu","stale":false,"prev":"us-gu/11-gca-31112","next":"us-gu/11-gca-32102"},"notice":"GroundRules: Original legal text. Not legal advice."}