Guam Code > Title 11 > Chapter 22 – Annual Excise and Admission Taxes
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Terms Used In Guam Code > Title 11 > Chapter 22 - Annual Excise and Admission Taxes
- Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
- Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC