{"data":{"id":"us-gu/18-gca-15136","jurisdiction":"us-gu","citation":"18 GCA § 15136","heading":"Tax on Income of Limited Liability Company.","body":"(a) A limited liability company is a “business” as defined in § 26101 of Article I of Chapter 26 of Title 11, Guam Code Annotated, and is subject to the taxes imposed under Chapter 26 of Title 11, Guam Code Annotated.\n(b) The income of a limited liability company organized pursuant to this chapter shall be subject to the Guam's Tax Code and the taxes levied pursuant to Chapter 26 of Title 11 Guam Code Annotated.","path":["Title 18: Business Structure and Function","Division 1 - Business Structure","Part 2 - Special Corporate Forms","Chapter 15: Limited Liability Companies"],"source_url":"https://col.guamcourts.gov/sites/default/files/18gc015.pdf","current_through":"P.L. 38-133 (June 4, 2026)","vintage":"","retrieved_at":"2026-09-27T03:54:18Z","sha256":"ec9a64bcac3563e66a2f61949deead873e0fe1d01737c128d75e2abbe0145f03","source_id":"us-gu","stale":false,"prev":"us-gu/18-gca-15135","next":"us-gu/18-gca-15137"},"notice":"GroundRules: Original legal text. Not legal advice."}