§ 22101 Administration and Enforcement
§ 22102 Definitions
§ 22103 Collection
§ 22104 Penalty
§ 22105 Willful Failure to File Return, Supply Information, or Pay\r\nTax
§ 22201 Department; Rules & Regulations
§ 22202 Imposition
§ 22205 Registration
§ 22206 Liability for Tax
§ 22207 Apportionment
§ 22209 Use of Poker Machine Revenues
§ 22210 Poker Machine Meters
§ 22211 Penalty
§ 22401 Imposition
§ 22402 Registration
§ 22403 Liability for Tax
§ 22404 Apportionment

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