{"data":{"id":"us-gu/12-gca-77402","jurisdiction":"us-gu","citation":"12 GCA § 77402","heading":"Definitions.","body":"As used in this Article:\n(a) “Gymnasium” shall mean a public school sports facility, including, but not limited to, gymnasiums and baseball, soccer and football fields constructed, developed, upgraded, repaired, or maintained by an individual, corporation, or limited liability company under the provisions of this Article.","path":["Title 12: Autonomous Agencies","Division 2 - Economic Development","Chapter 77: Special Projects and Activities of the Guam Economic Development Authority","ARTICLE 4: TAX CREDITS FOR CONTRIBUTORS TO PUBLIC SCHOOL SPORTS FACILITIES"],"source_url":"https://col.guamcourts.gov/sites/default/files/12gc077_Q.pdf","current_through":"P.L. 38-133 (June 4, 2026)","vintage":"","retrieved_at":"2026-09-27T03:26:28Z","sha256":"73d78d4080376de4cfbec90aa8f618014c22293cf6cce5e28e46051a2fa7b20a","source_id":"us-gu","stale":false,"prev":"us-gu/12-gca-77401","next":"us-gu/12-gca-77403"},"notice":"GroundRules: Original legal text. Not legal advice."}