{"data":{"id":"us-gu/21-gca-100106","jurisdiction":"us-gu","citation":"21 GCA § 100106","heading":"Department.","body":"Department refers to the Department of Revenue \u0026 Taxation.","path":["Title 21: Real Property","Division 3 - Real Estate Law","Chapter 100: General Provisions"],"source_url":"https://col.guamcourts.gov/sites/default/files/21gc100.pdf","current_through":"P.L. 38-133 (June 4, 2026)","vintage":"","retrieved_at":"2026-09-27T04:15:58Z","sha256":"d8a196b4e7f1d3d67827c7403b00649b85a526642882a4d14a7b506f07df4f1e","source_id":"us-gu","stale":false,"prev":"us-gu/21-gca-100105","next":"us-gu/21-gca-100107"},"notice":"GroundRules: Original legal text. Not legal advice."}