{"data":{"id":"us-gu/18-gca-7101","jurisdiction":"us-gu","citation":"18 GCA § 7101","heading":"Definitions.","body":"As used in this Chapter, unless the context otherwise requires:\n(a) Department shall mean the Department of Revenue and Taxation.\n(b) Director shall mean the Director of the Department of Revenue and Taxation.\n(c) Person shall mean any individual, firm, partnership, association, corporation, company, syndicate, estate, trust, limited liability company, limited partnership, limited liability partnership, business trust or organization of any kind, or any branch or division thereof.","path":["Title 18: Business Structure and Function","Division 1 - Business Structure","Part 1 - The Corporate Law","Chapter 7: Foreign Corporations","ARTICLE 1: FOREIGN CORPORATIONS"],"source_url":"https://col.guamcourts.gov/sites/default/files/18gc007.pdf","current_through":"P.L. 38-133 (June 4, 2026)","vintage":"","retrieved_at":"2026-09-27T03:52:58Z","sha256":"150e6c4e42690f106cd4ea44f0b2a3d742e358deb9f5249798590cf2f9bac919","source_id":"us-gu","stale":false,"prev":"us-gu/18-gca-6103","next":"us-gu/18-gca-7102"},"notice":"GroundRules: Original legal text. Not legal advice."}