{"data":{"id":"us-gu/11-gca-32104","jurisdiction":"us-gu","citation":"11 GCA § 32104","heading":"Short Title.","body":"This Chapter may be cited and referred to as the Reciprocal Tax Claims Act.","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":"6f903878bbf15740e4f0ee88ed3b801d0614cba58f9b2a6b31f5e5836e4e6e8d","source_id":"us-gu","stale":false,"prev":"us-gu/11-gca-32103","next":"us-gu/11-gca-34101"},"notice":"GroundRules: Original legal text. Not legal advice."}