{"data":{"id":"us-gu/18-gca-12120","jurisdiction":"us-gu","citation":"18 GCA § 12120","heading":"Fiscal Year.","body":"Corporations organized under this Chapter shall adopt the calendar year as their fiscal year.","path":["Title 18: Business Structure and Function","Division 1 - Business Structure","Part 2 - Special Corporate Forms","Chapter 12: Industrial Development Corporations"],"source_url":"https://col.guamcourts.gov/sites/default/files/18gc012.pdf","current_through":"P.L. 38-133 (June 4, 2026)","vintage":"","retrieved_at":"2026-09-27T03:53:48Z","sha256":"057e0db1eb8b8495c0dac226d7c7151cf3e88cef6bc9d28b65a489d468bf3ebb","source_id":"us-gu","stale":false,"prev":"us-gu/18-gca-12119","next":"us-gu/18-gca-12121"},"notice":"GroundRules: Original legal text. Not legal advice."}