Title 11 · 1,260 sections
Finance and Taxation
Chapter 115
- 11 GCA § 1101Title
- 11 GCA § 1102Definitions
- 11 GCA § 1103Purpose of Department
- 11 GCA § 1104Functions
- 11 GCA § 1105References
- 11 GCA § 1106Organization and Personnel
- 11 GCA § 1106.1Office of the Principal Guam Territorial Income Tax Attorney
- 11 GCA § 1107General Powers and Duties of Director
- 11 GCA § 1108Transfer of Records and Equipment
- 11 GCA § 1109Transfer of Officers and Employees
- 11 GCA § 1110Effective Date
- 11 GCA § 1111Creation of Tax Collection Enhancement Fund. No Commingling
- 11 GCA § 1112Income Tax Service Fees
- 11 GCA § 1113Office of the Taxpayer Advocate
- 11 GCA § 1114Taxpayer Assistance Claim Support Act of 2014
Chapter 244
- 11 GCA § 2100Definitions
- 11 GCA § 2101Systems of Weights and Measures
- 11 GCA § 2102Physical Standards
- 11 GCA § 2103Technical Requirements for Weighing and Measuring
- 11 GCA § 2104Weights and Measures Division: Personnel
- 11 GCA § 2105Powers and Duties of the Director
- 11 GCA § 2106Special Police Powers
- 11 GCA § 2107Powers and Duties of Officials
- 11 GCA § 2108Misrepresentation of Quantity
- 11 GCA § 2109Misrepresentation of Pricing
- 11 GCA § 2110Method of Sale
- 11 GCA § 2111Sale from Bulk
- 11 GCA § 2112Information Required on Packages
- 11 GCA § 2113Declarations of Unit Price on Random Packages
- 11 GCA § 2114Advertising Packages for Sale
- 11 GCA § 2115Offenses and Penalties
- 11 GCA § 2116Injunction
- 11 GCA § 2117Presumptive Evidence
- 11 GCA § 2118Fees
- 11 GCA § 2119Definitions
- 11 GCA § 2200Definitions
- 11 GCA § 2201Enforcing Officer: Rules and Regulations
- 11 GCA § 2202Qualifications for Weighmaster
- 11 GCA § 2203License Application
- 11 GCA § 2204Evaluation of Qualifications of Applicants: Records
- 11 GCA § 2205License Fees
- 11 GCA § 2206Limited Licenses
- 11 GCA § 2207Public Weighmaster. Oath, Seal
- 11 GCA § 2208Weight Certificate: Required Entries
- 11 GCA § 2209Weight Certificate: Execution, Requirements
- 11 GCA § 2210Scale Used: Type, Test
- 11 GCA § 2211Scale Used: Capacity, Platform Size, One-Draft Weighing
- 11 GCA § 2212Copies of Weight Certificates
- 11 GCA § 2213Reciprocal Acceptance of Weight Certificates
- 11 GCA § 2214Optional Licensing
- 11 GCA § 2215Prohibited Acts
- 11 GCA § 2216Suspension and Revocation of License
- 11 GCA § 2217Offenses and Penalties
- 11 GCA § 2218Offenses and Penalties: Malfeasance
- 11 GCA § 2219Offenses and Penalties: General
- 11 GCA § 2301Definitions
- 11 GCA § 2302Measurement Standard
- 11 GCA § 2303Petroleum Product: Liquid
- 11 GCA § 2304[Untitled]
Chapter 3170
- 11 GCA § 3100Title
- 11 GCA § 3101Definitions
- 11 GCA § 3102Administrator
- 11 GCA § 3103Alcohol
- 11 GCA § 3104Alcoholic Beverage
- 11 GCA § 3105Beer
- 11 GCA § 3105.1Caffeinated Malt Beverage
- 11 GCA § 3106Board
- 11 GCA § 3107Case
- 11 GCA § 3108Club
- 11 GCA § 3109Distilled Spirits
- 11 GCA § 3110General License
- 11 GCA § 3111Inspector
- 11 GCA § 3112Licensee
- 11 GCA § 3113Manufacture
- 11 GCA § 3114On-Sale License
- 11 GCA § 3115Off-Sale License
- 11 GCA § 3116Package
- 11 GCA § 3117Person
- 11 GCA § 3118Public Eating Place: Meals: Guests: Public Premises
- 11 GCA § 3119Rectify
- 11 GCA § 3120Sell
- 11 GCA § 3121Wine
- 11 GCA § 3122Closed
- 11 GCA § 3123Alcohol Employee
- 11 GCA § 3124Alcohol Server/Seller Training Program
- 11 GCA § 3124.1Delegation of Authority
- 11 GCA § 3125Manager
- 11 GCA § 3126Alcoholic Beverage Compliance Fees and Fines Fund
- 11 GCA § 3127Tastings
- 11 GCA § 3128Title
- 11 GCA § 3200License: Required
- 11 GCA § 3201Same: Lack of: Disposal of Stock
- 11 GCA § 3202Sale by Nonlicensee: Holder of Warehouse Receipts
- 11 GCA § 3203Same: Insurer
- 11 GCA § 3204Exception: Sacramental Wines
- 11 GCA § 3205Same: Consular Officials
- 11 GCA § 3206Same: Arrivals
- 11 GCA § 3207Licenses: Classes and Fees
- 11 GCA § 3208Same: Fees: Reductions
- 11 GCA § 3209Same: Expiration Date
- 11 GCA § 3210Same: Same: Transfer or Closing of Business
- 11 GCA § 3211License: Privilege: Limitation
- 11 GCA § 3212Same: Limitation
- 11 GCA § 3213Same: Manufacturer
- 11 GCA § 3214Same: Agent
- 11 GCA § 3215Same: Wholesaler
- 11 GCA § 3216Purchase in Guam for Export
- 11 GCA § 3217Internal Revenue Taxes and Custom Duties: Exemptions and Refunds
- 11 GCA § 3218License: Retail: On-Sale
- 11 GCA § 3219Same: Same: Off-Sale
- 11 GCA § 3220Same: Special
- 11 GCA § 3221Same: Temporary Beer or General
- 11 GCA § 3222Same: Bartenders
- 11 GCA § 3223Same: Warehouseman’s
- 11 GCA § 3224Same: Club Licenses
- 11 GCA § 3225Same: Special Conditions: Club Licenses
- 11 GCA § 3226Air Terminal or Commercial Port Licenses
- 11 GCA § 3227License: Microbrewery-Pub; Authorizations
- 11 GCA § 3228Mobile License
- 11 GCA § 3229Special Display and Tasting / Sampling Events; Authorized
- 11 GCA § 3229.1License: Instructional Tasting License
- 11 GCA § 3230Alcohol Employee License
- 11 GCA § 3231Alcohol Employee License, Term and Portability
- 11 GCA § 3232Manager License
- 11 GCA § 3233Same: Insurer
- 11 GCA § 3300License: Restrictions
- 11 GCA § 3301Same: Same: Citizenship Required
- 11 GCA § 3302Same: Same: Real Party in Interest
- 11 GCA § 3303Same: Same: Minors
- 11 GCA § 3304Same: Same: Prior Revokee
- 11 GCA § 3305Same: Same: Unfit Person
- 11 GCA § 3306Same: Same: Near Church, Hospital, School
- 11 GCA § 3307Same: Same: Zoning
- 11 GCA § 3308Same: Same: Number
- 11 GCA § 3309Same: Same: Number, Cancellation, Issuance of Licenses in Excess of Authorized Ratio:
- 11 GCA § 3310License: Transfers: Application: Establishment of Escrow: License not to be Pledged
- 11 GCA § 3311License: Restrictions
- 11 GCA § 3312Application: Investigation
- 11 GCA § 3313Same: Same: by Administrator
- 11 GCA § 3314Same: Notice Given
- 11 GCA § 3315Same: Publication of Notice
- 11 GCA § 3316Who May Protest
- 11 GCA § 3317Protest: Writing Required
- 11 GCA § 3318Same: by Administrator as Ground for Denial
- 11 GCA § 3319Same: Same: Notice and Hearing
- 11 GCA § 3320Same: by Others: Hearing
- 11 GCA § 3321License: Issuance Without Protest
- 11 GCA § 3322Same: After Protest
- 11 GCA § 3323Same: Content: Filing
- 11 GCA § 3400How Business is to be Conducted
- 11 GCA § 3401Advertising
- 11 GCA § 3402Posting Price List
- 11 GCA § 3403Same: On-Sale
- 11 GCA § 3404Premiums or Gifts Forbidden: Exception
- 11 GCA § 3405Alcoholic Beverages: Gifts Forbidden: Exception
- 11 GCA § 3406Same: Distribution to Shareholders Forbidden
- 11 GCA § 3407Hostess, etc. Forbidden
- 11 GCA § 3408Prostitutes Forbidden
- 11 GCA § 3409Minors: Employment Forbidden
- 11 GCA § 3410Entry Forbidden
- 11 GCA § 3411Condition of Premises
- 11 GCA § 3412How Business is to be Conducted
- 11 GCA § 3413Same: Consumption Forbidden
- 11 GCA § 3414Hours of Sale. On-Sale Premises
- 11 GCA § 3415Same: Air Terminal
- 11 GCA § 3416Same: Penalty
- 11 GCA § 3417Same: Off-Sale
- 11 GCA § 3418Sale: To Intoxicated Person or Habitual Drunkard: Forbidden
- 11 GCA § 3419Same: To Minor
- 11 GCA § 3420Same: False Identification by Minor
- 11 GCA § 3421Same: In School
- 11 GCA § 3422Same: In Jail
- 11 GCA § 3423Consumption on Public Highways Forbidden
- 11 GCA § 3424Label: Required Content
- 11 GCA § 3425Alcoholic Solution
- 11 GCA § 3426Information to Purchaser
- 11 GCA § 3427Container: Refill Prohibit
- 11 GCA § 3428Same: Size Limited: On-Sale
- 11 GCA § 3429Same: Same: Off-Sale
- 11 GCA § 3430Restrictions on Interests and Transactions Between Licenses
- 11 GCA § 3431Restriction on Business Interests of Licensees
- 11 GCA § 3432Stacking Drinks Prohibited
- 11 GCA § 3433Consumption of Alcoholic Beverages by Licensees and Employees While on Duty
- 11 GCA § 3434Size of Measuring Glass or Use of Measuring Instrument for Mixing Drinks Prescribed
- 11 GCA § 3435Same: Consumption Forbidden
- 11 GCA § 3500Board: Composition
- 11 GCA § 3501Same: Eligibility
- 11 GCA § 3502Same: Ineligibility
- 11 GCA § 3503Same: Disqualification and Removal of Member
- 11 GCA § 3504Same: Compensation
- 11 GCA § 3505Same: Employees
- 11 GCA § 3506Administrator
- 11 GCA § 3507Same: Appointment
- 11 GCA § 3508Same: Eligibility
- 11 GCA § 3509Same: Employees
- 11 GCA § 3510Board: Powers
- 11 GCA § 3511Same: Regulations
- 11 GCA § 3512Same: Hearings
- 11 GCA § 3513Same: Power to Require Records and Reports
- 11 GCA § 3514Same: Power to Prescribe Forms
- 11 GCA § 3515Same: Fees
- 11 GCA § 3516Board Meetings
- 11 GCA § 3517Same: Power to Administer Oaths
- 11 GCA § 3518Same: Records
- 11 GCA § 3519Administrator: Records
- 11 GCA § 3600Enforcement Powers
- 11 GCA § 3601Inspections
- 11 GCA § 3602Seizure
- 11 GCA § 3603Same: Report
- 11 GCA § 3604Same: Forfeiture
- 11 GCA § 3605Same: Same
- 11 GCA § 3606Same: Release and Return
- 11 GCA § 3607Destruction of Property Forfeited
- 11 GCA § 3608Disposition of Property Seized: Beverages
- 11 GCA § 3609Same: Stills and Supplies
- 11 GCA § 3610Same: Vehicles
- 11 GCA § 3611Revocation or Suspension of License: Grounds
- 11 GCA § 3612Same: Temporary
- 11 GCA § 3613Same: Hearing
- 11 GCA § 3614Same: Same
- 11 GCA § 3615Same: Accusation
- 11 GCA § 3616Criminal Prosecution
- 11 GCA § 3617Penalty
- 11 GCA § 3618Same: Officials
- 11 GCA § 3619Same: Minors
- 11 GCA § 3701Who May Import
- 11 GCA § 3702Prohibitions
- 11 GCA § 3702.1Sale of Caffeinated Malt Beverages
- 11 GCA § 3703Penalty
Chapter 46
Chapter 57
- 11 GCA § 5101Dog Racing
- 11 GCA § 5102Licensing and Permitting
- 11 GCA § 5201Limited Gaming Tax
- 11 GCA § 5202Violations of Taxation Provisions - Penalties
- 11 GCA § 5203Returns and Reports - Failure to File - Penalties
- 11 GCA § 5204Limited Gaming Fund
- 11 GCA § 5205Limited Gaming Activities – Authorized and Unauthorized
Chapter 666
- 11 GCA § 15102013 NOTE: P.L. 32-024:2 (May 6, 2013) renamed the Department of Mental Health and Substance Abuse to the
- 11 GCA § 1606ARTICLE 7
- 11 GCA § 6101Title
- 11 GCA § 6102Definitions
- 11 GCA § 6103Applicability of Commercial Licenses Provisions and Requirements
- 11 GCA § 6201License: Required
- 11 GCA § 6202Same: Fees
- 11 GCA § 6203Same: Term
- 11 GCA § 6204Same: Renewal
- 11 GCA § 6205Same: Vending Machines
- 11 GCA § 6206Same: Multiple
- 11 GCA § 6207License: Privilege: Limitation
- 11 GCA § 6208Same: Limitation
- 11 GCA § 6209Display of License
- 11 GCA § 6301License: Restrictions
- 11 GCA § 6302Same: Same: Real Party in Interest
- 11 GCA § 6303Same: Same: Persons Under the Age of Twenty-one (21) Years
- 11 GCA § 6304Same: Same: Prior Revokee
- 11 GCA § 6305Same: Same: Unfit Person
- 11 GCA § 6306Same: Application
- 11 GCA § 6307Application: Investigation
- 11 GCA § 6308Penalties for Selling Tobacco Products Without a License
- 11 GCA § 6401Sale or Distribution of Tobacco Products and Electronic Cigarettes to Persons Under
- 11 GCA § 6402Acceptable Forms of Identification
- 11 GCA § 6403Display of Prohibition on Sales of Tobacco Products and Electronic Cigarettes to Persons
- 11 GCA § 6404Licensee Responsible for Employee Actions
- 11 GCA § 6405Penalties for Selling or Distributing Tobacco Products and Electronic Cigarettes to Persons
- 11 GCA § 6406Persons Under Twenty-one (21) Years of Age Prohibited from Possession, Use and Purchase
- 11 GCA § 6407Tobacco Education for Persons under Twenty-one (21) Years of Age
- 11 GCA § 6501Enforcement
- 11 GCA § 6502Notice
- 11 GCA § 6503Hearing
- 11 GCA § 6504Publication and Distribution of Laws and Rules
- 11 GCA § 6505Use of Collected Fees and Penalties for Youth Programs
- 11 GCA § 6506Youth Tobacco Education and Prevention Fund
- 11 GCA § 6507Report
- 11 GCA § 6601Who May Import
- 11 GCA § 6602Prohibitions
- 11 GCA § 6603Penalty
- 11 GCA § 6604Customs and Quarantine Forfeiture Fund
- 11 GCA § 6701Legislative Findings and Intent
- 11 GCA § 6702Supplemental Definitions
- 11 GCA § 6703Proof of Taxation
- 11 GCA § 6704Records to Be Kept
- 11 GCA § 6705Wholesaler and Retailer Requirements
- 11 GCA § 6706Inspection
- 11 GCA § 6707Appeals
- 11 GCA § 6708Reports
- 11 GCA § 6709Investigation
- 11 GCA § 6710Rules and Regulations
- 11 GCA § 6801Payment of Tax Through the Use of Stamps
- 11 GCA § 6802Affixation; Required Prior to Distribution; Method and Manner
- 11 GCA § 6803Department to Furnish: Stamps, Their Designs, Specifications, and Denominations
- 11 GCA § 6804Purchase of Stamps
- 11 GCA § 6805Price
- 11 GCA § 6806Unused Stamps; Cancellation of Stamps
- 11 GCA § 6807Transfer of Stamps
- 11 GCA § 6808Unlicensed Possession or Use of Stamps
- 11 GCA § 6809Counterfeiting Stamps
- 11 GCA § 6810Sale or Purchase of Cigarette Packages Without Stamps; Fines and Penalties
- 11 GCA § 6811Vending of Unstamped Cigarettes
- 11 GCA § 6812Exemptions
- 11 GCA § 6813Forfeiture
- 11 GCA § 6814Deceptive Trade Practices
- 11 GCA § 6815Public Enforcement
- 11 GCA § 6816Private Enforcement
Chapter 748
- 11 GCA § 7100Definitions
- 11 GCA § 7101Board Defined
- 11 GCA § 7102Commission Defined
- 11 GCA § 7103Contestant Defined
- 11 GCA § 7104Manager Defined
- 11 GCA § 7105Promoter Defined
- 11 GCA § 7106Purse Defined
- 11 GCA § 7107Ring Official Defined
- 11 GCA § 7108Sanctioning Defined
- 11 GCA § 7109Unarmed Combat Defined
- 11 GCA § 7110Unarmed Combatant Defined
- 11 GCA § 7200Creation; Chairman; Terms
- 11 GCA § 7201Qualifications of Members
- 11 GCA § 7202Duties
- 11 GCA § 7300Creation; Number, Composition and Appointment of
- 11 GCA § 7301Chairman; Seal; Rules and Regulations; Form of Contracts
- 11 GCA § 7302Employment of Executive Secretary; Deposit of Money in
- 11 GCA § 7303Inspectors: Appointment; Duties; Promotion or Sponsoring
- 11 GCA § 7304Compensation of Members of Commission and Other
- 11 GCA § 7305Authority to Affiliate with Other State or National Boxing
- 11 GCA § 7400Jurisdiction of Commission
- 11 GCA § 7401License for Contest or Exhibition Where Admission Fee
- 11 GCA § 7402Licenses for Contestant, Promoter, Manager, Trainer, Ring
- 11 GCA § 7403Confidentiality of Certain Information Concerning
- 11 GCA § 7404Application for License to Include Social Security Number
- 11 GCA § 7405Permit for Promoter to Present Program; Limited,
- 11 GCA § 7406Additional Fees for License of Promoter; Exemption;
- 11 GCA § 7407Time for Report to Commission and Payment of Additional
- 11 GCA § 7408Suspension, Revocation and Other Disciplining of
- 11 GCA § 7409Hearing by Member of Commission; Notice of Disciplinary
- 11 GCA § 7410Commission May Issue Subpoenas, Administer Oaths,
- 11 GCA § 7411Suspension of License or Permit by Member or Executive
- 11 GCA § 7412Contract between Contestant and Licensee: Copy Provided
- 11 GCA § 7413Insurance for Licensed Contestants
- 11 GCA § 7414Advance against Purse by Promoter to Licensee Prohibited;
- 11 GCA § 7415Order to Promoter to Withhold Part of Purse or Other
- 11 GCA § 7416Registration of Sanctioning Organization or Television
- 11 GCA § 7417Promoter and Network to File Copy of Contracts for
- 11 GCA § 7418Attendance of Representative or Member of Commission at
- 11 GCA § 7419Promoter to Control Seating Arrangements; Member of
- 11 GCA § 7420Length of Boxing and Mixed Martial Arts Contests and
- 11 GCA § 7421Weighing-in of Participants in Boxing Contests
- 11 GCA § 7422Revocation of License
- 11 GCA § 7423Penalties in Lieu of or in addition to other Disciplinary
- 11 GCA § 7424Reinstatement of Revoked License: Payment of Penalty
- 11 GCA § 7500Amateur Contest or Exhibition of School, College or
- 11 GCA § 7501Certain Exhibitions of Unarmed Self-Defense Exempted
- 11 GCA § 7502Penalty
Chapter 820
- 11 GCA § 8101Title
- 11 GCA § 8102Definitions
- 11 GCA § 8103Personal Use of Cannabis
- 11 GCA § 8104Restrictions on Personal Cultivation, Penalty
- 11 GCA § 8105Public Consumption Banned, Penalty
- 11 GCA § 8106False Identification, Penalty
- 11 GCA § 8107Cannabis Accessories Authorized
- 11 GCA § 8108Lawful Operation of Cannabis-Related Facilities
- 11 GCA § 8109Cannabis Control Board
- 11 GCA § 8110Rulemaking
- 11 GCA § 8111Cannabis Establishment Registrations
- 11 GCA § 8112Employers, Driving, Minors, and Control of Property
- 11 GCA § 8113Excise Tax on Cannabis
- 11 GCA § 8114Monthly Statements and Payments
- 11 GCA § 8115Federal Law, Applicability
- 11 GCA § 8116Prior Duties, Penalties, and Proceedings
- 11 GCA § 8117Contracts
- 11 GCA § 8118Smoking of Cannabis Regulated
- 11 GCA § 8119Unlawful Dissemination of Cannabis Odor
- 11 GCA § 8120Baseline Data Study Prior to Enactment
Chapter 910
- 11 GCA § 9101Short Title
- 11 GCA § 9102Cannabis Control Board, Established
- 11 GCA § 9103Appointment of Members; Term
- 11 GCA § 9104Qualifications of Members
- 11 GCA § 9105Meetings of Board; Quorum; Chairperson, Vice
- 11 GCA § 9106Staff Support
- 11 GCA § 9107Duties of Board
- 11 GCA § 9108Limitations on Board Jurisdiction
- 11 GCA § 9109Cannabis Control Fund, Created
- 11 GCA § 9110Licensing Prohibition for Establishments Near
Chapter 153
Chapter 205
Chapter 2220
- 11 GCA § 22101Administration and Enforcement
- 11 GCA § 22102Definitions
- 11 GCA § 22103Collection
- 11 GCA § 22104Penalty
- 11 GCA § 22105Willful Failure to File Return, Supply Information, or Pay
- 11 GCA § 22201Department; Rules & Regulations
- 11 GCA § 22202Imposition
- 11 GCA § 22203Additional Fee for Poker Machines
- 11 GCA § 22204Definition
- 11 GCA § 22205Registration
- 11 GCA § 22206Liability for Tax
- 11 GCA § 22207Apportionment
- 11 GCA § 22208Declaration of Exemption
- 11 GCA § 22209Use of Poker Machine Revenues
- 11 GCA § 22210Poker Machine Meters
- 11 GCA § 22211Penalty
- 11 GCA § 22401Imposition
- 11 GCA § 22402Registration
- 11 GCA § 22403Liability for Tax
- 11 GCA § 22404Apportionment
Chapter 24155
- 11 GCA § 24101Title
- 11 GCA § 24102Definitions
- 11 GCA § 24103Levy
- 11 GCA § 24104Public Street Lights
- 11 GCA § 24105Improvements Defined
- 11 GCA § 24106Rules and Regulations
- 11 GCA § 24107Same
- 11 GCA § 24108Severability
- 11 GCA § 24109Failure to Supply Identifying Number
- 11 GCA § 24110Reduced Tax Rates of Senior Citizens
- 11 GCA § 24111Government-Used Land not Taxed to Owner
- 11 GCA § 24112Reduced Tax for U.S. Citizens with Disabilities and
- 11 GCA § 24113Property Valuation for Senior Citizens or Citizens
- 11 GCA § 24114Effective Date for Application of Chapter
- 11 GCA § 24115Application and Review
- 11 GCA § 24116Tax Rates Applicable to Property Restricted to the
- 11 GCA § 24201Tax Lien
- 11 GCA § 24202Same: Date
- 11 GCA § 24203Same: Paramount
- 11 GCA § 24204Same: Removal
- 11 GCA § 24301Assessor
- 11 GCA § 24302Same: Deputies
- 11 GCA § 24303Same: Same: Appointment and Compensation
- 11 GCA § 24304Same: Liability
- 11 GCA § 24305Same: Assessment
- 11 GCA § 24306Same: Valuation
- 11 GCA § 24307Same: Intervening Years
- 11 GCA § 24308Same: Sworn Statement
- 11 GCA § 24309Same: Power to Require Information
- 11 GCA § 24310Report
- 11 GCA § 24311Penalty
- 11 GCA § 24312Oaths
- 11 GCA § 24313Penalty Assessment
- 11 GCA § 24314Property Not Previously Assessed
- 11 GCA § 24315Absent Owner
- 11 GCA § 24316Assessment to Representatives
- 11 GCA § 24317Decedents
- 11 GCA § 24318Property Sold for Taxes
- 11 GCA § 24319Same
- 11 GCA § 24320Assessment Roll: Content
- 11 GCA § 24321Same: Errors
- 11 GCA § 24322Same: Affidavit of Assessor
- 11 GCA § 24323Rules and Regulations
- 11 GCA § 24324Index of Roll
- 11 GCA § 24401Exemptions: Listed
- 11 GCA § 24401.1One Hundred Percent (100%) Disabled Veterans,
- 11 GCA § 24401.2Gold Star Spouses and Parents Exemption
- 11 GCA § 24402Home Tax Exemption
- 11 GCA § 24403Definitions
- 11 GCA § 24404Limitation
- 11 GCA § 24405Same: Husband and Wife
- 11 GCA § 24406Same: Commercial Use
- 11 GCA § 24407Same: Ownership in Common
- 11 GCA § 24408Fallout Shelter Exemption
- 11 GCA § 24409Application and Review
- 11 GCA § 24410Action by Assessor
- 11 GCA § 24411Denial
- 11 GCA § 24412Time for Action
- 11 GCA § 24413Appeal
- 11 GCA § 24501Board of Equalization: Creation
- 11 GCA § 24502Same: Chairman and Secretary
- 11 GCA § 24503Same: Rules
- 11 GCA § 24504Same: Compensation
- 11 GCA § 24505Same: Meeting
- 11 GCA § 24506Same: Meetings
- 11 GCA § 24507Same: Assessor to Transmit Roll
- 11 GCA § 24508Same: Roll: Public Inspection
- 11 GCA § 24509Same: Same: Notice
- 11 GCA § 24510Same: Roll: Alterations
- 11 GCA § 24511Same: Same: Same
- 11 GCA § 24512Assessment Reduction: Application
- 11 GCA § 24513Same: Application: Content
- 11 GCA § 24514Examination by Board
- 11 GCA § 24515Board of Equalization: Creation
- 11 GCA § 24516Alteration: Records
- 11 GCA § 24517Same: Same
- 11 GCA § 24518Certification of Roll
- 11 GCA § 24519Witnesses: Attendance Compelled
- 11 GCA § 24520Same: Penalty
- 11 GCA § 24601Tax Collector
- 11 GCA § 24602Deputy Collectors: Powers
- 11 GCA § 24603Same: Appointment and Composition
- 11 GCA § 24604Collector: Liability
- 11 GCA § 24605Medium of Payment
- 11 GCA § 24606Negotiable Paper: Defined
- 11 GCA § 24607Same: Acceptance
- 11 GCA § 24608Same: Acceptance as Payment of Tax
- 11 GCA § 24609Same: Effect of Default
- 11 GCA § 24610Same: Same: Notice
- 11 GCA § 24611Service
- 11 GCA § 24612Date of Tax Payment
- 11 GCA § 24613Same
- 11 GCA § 24614Same: Notice
- 11 GCA § 24615Same: Same: Publication
- 11 GCA § 24616Tax Bill: Content
- 11 GCA § 24617Same: Notice
- 11 GCA § 24618Tax Collector
- 11 GCA § 24619Same: Place of Payment
- 11 GCA § 24620Same: Receipt
- 11 GCA § 24621Liability of Collector
- 11 GCA § 24701Delinquent: Date: Penalties
- 11 GCA § 24702Same: Same: Same
- 11 GCA § 24703Same: Same: Exception
- 11 GCA § 24704Delinquent List: Payment for Preparation
- 11 GCA § 24705Same
- 11 GCA § 24706Same
- 11 GCA § 24707Roll: Certification
- 11 GCA § 24708Same: Effect
- 11 GCA § 24709Payment of Part of an Assessment
- 11 GCA § 24710Same: Entry on Roll
- 11 GCA § 24711Separate Valuation
- 11 GCA § 24712Same: Application
- 11 GCA § 24713Real Property Tax Amnesty Program (2025)
- 11 GCA § 24801Publication of Delinquent List and Notice of Sale
- 11 GCA § 24802Same: Publication
- 11 GCA § 24803Sale by Operation of Law
- 11 GCA § 24804Same: Payment Prior to Sale
- 11 GCA § 24805Same: Prevented by Errors
- 11 GCA § 24806Same: Entry
- 11 GCA § 24807Liability for Damage to Property Sold for Taxes
- 11 GCA § 24808Cancellation of Sale to Government
- 11 GCA § 24809Notice
- 11 GCA § 24810Auction of Unpaid Real Property Taxes
- 11 GCA § 24811Authority to Sell: Public Auction
- 11 GCA § 24812Redemption After Sale
- 11 GCA § 24813Deed to the Government
- 11 GCA § 24814Same: Form
- 11 GCA § 24815Same: Same
- 11 GCA § 24816Same: Statute of Limitations
- 11 GCA § 24817Redemption
- 11 GCA § 24818Same: Amount Necessary
- 11 GCA § 24819Same: Penalties
- 11 GCA § 24820Same: Application
- 11 GCA § 24821Same: Payment
- 11 GCA § 24822Same: Entry on Roll
- 11 GCA § 24823Same: Property Separately Valued
- 11 GCA § 24824Same: Same: Amount
- 11 GCA § 24825Same: Same: Same
- 11 GCA § 24826Same: Same: Entry on Roll
- 11 GCA § 24827Same: Same: Application
- 11 GCA § 24828Same: Same: Procedure
- 11 GCA § 24901Cancellation of Tax, Penalty or Costs
- 11 GCA § 24902Same: For Improper Assessments
- 11 GCA § 24903Correction of Roll
- 11 GCA § 24904Same
- 11 GCA § 24905Cancellation of Tax Deed
- 11 GCA § 24906Refunds
- 11 GCA § 24907Same: Limitation
- 11 GCA § 24907.1Same: Judicial Review of Administrative Denial of
- 11 GCA § 24908Same: Application Form and Verification
- 11 GCA § 24909Payment Under Protest
- 11 GCA § 24910Same: Action to Recover
- 11 GCA § 24911Payment of Tax on Other Than Property Intended
- 11 GCA § 24912Same
- 11 GCA § 24913Cancellation of Tax, Penalty or Costs
Chapter 2684
- 11 GCA § 26101Definitions
- 11 GCA § 26102Administration
- 11 GCA § 26103Tax Debt: Lien
- 11 GCA § 26104Collection
- 11 GCA § 26105Informal Hearing
- 11 GCA § 26106Adjustments
- 11 GCA § 26107Review
- 11 GCA § 26107.1Stay of Collection
- 11 GCA § 26108Suit for Refund
- 11 GCA § 26109Restrictions of Remedies
- 11 GCA § 26110Returns
- 11 GCA § 26110.1Electronic Filing of Monthly Returns Required
- 11 GCA § 26111Penalties
- 11 GCA § 26112Interest
- 11 GCA § 26113Criminal Offenses
- 11 GCA § 26114Punishment
- 11 GCA § 26115Unfair Competition
- 11 GCA § 26116Penalties Separate
- 11 GCA § 26117Tax Exemption
- 11 GCA § 26118Examination of Books and Witnesses
- 11 GCA § 26119Exchange of Tax Information
- 11 GCA § 26120Inspection of Tax Returns and Information: Prohibition
- 11 GCA § 26201Levy
- 11 GCA § 26202Rates
- 11 GCA § 26202.1Exemption to Increase in BPT
- 11 GCA § 26203Exemptions
- 11 GCA § 26203.1Exemption Limitation
- 11 GCA § 26203.2Limited Exemption for Certain Small Businesses
- 11 GCA § 26203.3Temporary Limited Exemption for Certain Small Businesses
- 11 GCA § 26204General Provisions
- 11 GCA § 26205Statute of Limitations for Collections
- 11 GCA § 26206Penalty for Non-Filing of Business Privilege Tax Return
- 11 GCA § 26207Liability of Officers, Directors and Employees for Corporate Business Privilege Taxes
- 11 GCA § 26208Creation of the Guam Memorial Hospital Authority Pharmaceuticals Fund
- 11 GCA § 26208.1Appropriation to the Guam Memorial Hospital Authority Pharmaceuticals Fund
- 11 GCA § 26208.2Application of Guam Memorial Hospital Authority Pharmaceuticals Fund
- 11 GCA § 26208.3Guam Memorial Hospital Authority Medicaid Matching Fund
- 11 GCA § 26209Appropriation of School Operations Fund
- 11 GCA § 26210Creation of Performance Incentive Fund
- 11 GCA § 26211Appropriation of Performance Incentive Fund
- 11 GCA § 26212Capital Improvement Fund
- 11 GCA § 26213Appropriation of Capital Improvement Fund
- 11 GCA § 26214Immediate Construction of New Schools
- 11 GCA § 26215Business Privilege Tax Credit for Services Purchased from Competing Telecommunications
- 11 GCA § 26216Health Care Service Provider
- 11 GCA § 26301Definitions
- 11 GCA § 26302Excise Tax on Alcoholic Beverages
- 11 GCA § 26303Presumption of Sale of Alcoholic Beverages in Guam: Contrary Proof
- 11 GCA § 26304Alcoholic Beverages to Which Excise Tax not Applicable
- 11 GCA § 26305General Provisions
- 11 GCA § 26306Construction
- 11 GCA § 26307Sale of Alcoholic Beverages to Instrumentalities of Armed Forces: Credit for Excise Tax
- 11 GCA § 26401General Provisions
- 11 GCA § 26402Levy
- 11 GCA § 26403Rates
- 11 GCA § 26404Exemption from Levy Under § 26402 and Special Rule Regarding Drawbacks
- 11 GCA § 26405Regulations, Reports of Transfers, etc
- 11 GCA § 26406Penalty
- 11 GCA § 26407Liquid Fuel Monitoring Unit
- 11 GCA § 26408Special Rule Regarding Drawbacks
- 11 GCA § 26501Legislative Intent and Use of Revenues
- 11 GCA § 26502Automotive Surcharge. Levy
- 11 GCA § 26503Mass Transit Automotive Surcharge
- 11 GCA § 26504Automotive Surcharges
- 11 GCA § 26601General Provisions
- 11 GCA § 26602Levy
- 11 GCA § 26603Rates
- 11 GCA § 26604Export Drawback
- 11 GCA § 26605Military Sales Drawback
- 11 GCA § 26606Departing Passengers Drawback
- 11 GCA § 26607Spoilage Drawback
- 11 GCA § 26608Spoilage Relief
- 11 GCA § 26609Tobacco Products Regulated and Taxed
- 11 GCA § 26801Title
- 11 GCA § 26802Establishment of Amnesty
- 11 GCA § 26803Applicability
- 11 GCA § 26804Eligibility and Exemptions
- 11 GCA § 26805Waiver of Penalties and Interest
- 11 GCA § 26806[Vacant]
- 11 GCA § 26807Application and Processing Requirements
- 11 GCA § 26808Enforcement and Post-Amnesty Collection
- 11 GCA § 26809Reporting Requirements
- 11 GCA § 26810Savings Clause for Guam Territorial Income Tax (GTIT)
- 11 GCA § 26811Revenues in Support of the Department of Revenue and Taxation
Chapter 2814
- 11 GCA § 28101Definitions, Generally
- 11 GCA § 28102Same: Use, Consumption, Defined
- 11 GCA § 28103Levy of Tax
- 11 GCA § 28104Rate of Tax
- 11 GCA § 28105Persons Taxable; Computation of Tax; Payable When
- 11 GCA § 28106Exemptions
- 11 GCA § 28107Tax in Addition to Other Taxes
- 11 GCA § 28108Returns
- 11 GCA § 28108.1Payment of Use Tax
- 11 GCA § 28109Reports by Importers and Others
- 11 GCA § 28110Collection of Tax by Seller; Penalty
- 11 GCA § 28110.1Failure to Supply Identifying Number
- 11 GCA § 28111Other Provisions of Chapter 26 Applicable
- 11 GCA § 28112Continuing Appropriation
Chapter 3013
- 11 GCA § 30101Imposition
- 11 GCA § 30102Definitions
- 11 GCA § 30103Payment of Tax; Penalties
- 11 GCA § 30104Records to be Kept
- 11 GCA § 30105Willful Failure to Collect or Pay Over Tax
- 11 GCA § 30106Exclusions and Exemptions
- 11 GCA § 30107Creation of Tourist Attraction Fund
- 11 GCA § 30107.1Unused TAF Funds
- 11 GCA § 30107.2Interest
- 11 GCA § 30108Deposit in Infrastructure Improvement Fund
- 11 GCA § 30109Tax Collection Agreements Authorized
- 11 GCA § 30110Tax Collection Agents Liable
- 11 GCA § 30111Cancellation of Agreement
Chapter 3112
- 11 GCA § 31101Definitions
- 11 GCA § 31102Fund
- 11 GCA § 31103Subaccounts
- 11 GCA § 31104Revenue Reports
- 11 GCA § 31105Annual Deposits
- 11 GCA § 31106Use
- 11 GCA § 31107Injunction
- 11 GCA § 31108Fund Report
- 11 GCA § 31109Funds Unexpended
- 11 GCA § 31110Alternate Funding
- 11 GCA § 31111Severability
- 11 GCA § 31112Effective Date
Chapter 324
Chapter 348
- 11 GCA § 34101Statement of Legislative Purpose
- 11 GCA § 34102Income Tax Rebate on Certain Income; Definitions
- 11 GCA § 34103Determination of Guam Residency
- 11 GCA § 34104Definition of Earned Income
- 11 GCA § 34105Treatment of Deductions
- 11 GCA § 34106Procedure to Claim Rebated Taxes
- 11 GCA § 34107Rebate Fund
- 11 GCA § 34108Rules and Regulations
Chapter 357
Chapter 362
Chapter 382
Chapter 4017
- 11 GCA § 40101Short Title
- 11 GCA § 40102Definitions
- 11 GCA § 40103Exemptions
- 11 GCA § 40104Enforcement & Administration
- 11 GCA § 40105Application for Examination; Registration
- 11 GCA § 40106Registration: Eligibility and Qualification
- 11 GCA § 40107Same: Effective Date and Penalty
- 11 GCA § 40108Same: Denial, Revocation, Suspension and Withdrawal
- 11 GCA § 40109Same: Notice of Denial
- 11 GCA § 40110Injunctions Restraining Violation
- 11 GCA § 40111Civil Action
- 11 GCA § 40112Severability
- 11 GCA § 40113Bonds Required
- 11 GCA § 40114Same: Penalty
- 11 GCA § 40115Advertising Prohibited
- 11 GCA § 40116Distribution of Revenue
- 11 GCA § 40117Amount of Annual Fees
Chapter 4110
- 11 GCA § 41101Definitions
- 11 GCA § 41102Designation as State Wage Information and Collection
- 11 GCA § 41103Coordination with Department of Public Health and Social
- 11 GCA § 41104Quarterly Reports
- 11 GCA § 41105Penalty
- 11 GCA § 41106Disclosure of Wage Information to the Department of Public
- 11 GCA § 41107SWICA’s Quarterly Reports
- 11 GCA § 41108Funding
- 11 GCA § 41109Regulations
- 11 GCA § 41110Severability
Chapter 424
Chapter 438
Chapter 445
Chapter 508
- 11 GCA § 50101Short Title
- 11 GCA § 50102Creation of Income Tax Refund Reserve Fund; No
- 11 GCA § 50103Formula for Reserve Funds for Income Tax
- 11 GCA § 50104Revenues Reserved for Income Tax Refunds,
- 11 GCA § 50105Expenditures from the Fund
- 11 GCA § 50106No Transfer Authority
- 11 GCA § 50107Monthly Reports
- 11 GCA § 50108Income Tax Refund Status Reporting
Chapter 518
- 11 GCA § 51101Creation of the Income Tax Refund Efficient Payment
- 11 GCA § 51102Deposit of Funds
- 11 GCA § 51103Expenditures from the Trust Fund
- 11 GCA § 51104Contracts
- 11 GCA § 51105Prohibitions Against Encumbrances
- 11 GCA § 51106Reports
- 11 GCA § 51107No Transfer Authority
- 11 GCA § 51108Creation of the Income Tax Return Efficiency Trust Fund
Chapter 522
Chapter 539
- 11 GCA § 53101Definitions
- 11 GCA § 53102Guam ABLE Savings Program; Establishment
- 11 GCA § 53103Functions and Powers of the Director
- 11 GCA § 53104Management Contract; Terms
- 11 GCA § 53105Guam ABLE Savings Accounts; Terms and
- 11 GCA § 53106Account Funds
- 11 GCA § 53107Accounts Not Guaranteed by Guam
- 11 GCA § 53108Guam ABLE Savings Program Trust Fund
- 11 GCA § 53109Definitions
Chapter 7034
- 11 GCA § 70101Title
- 11 GCA § 70102Purpose
- 11 GCA § 70103Definitions
- 11 GCA § 70104Administration
- 11 GCA § 70105Duties of Licensing Division
- 11 GCA § 70106Qualifications
- 11 GCA § 70107Rules and Regulations
- 11 GCA § 70108Same: Not Retroactive
- 11 GCA § 70109Examination
- 11 GCA § 70110Prerequisites
- 11 GCA § 70111Inspections
- 11 GCA § 70112License Board
- 11 GCA § 70113Review of Applications
- 11 GCA § 70114Same: Review of Order to Suspend or Revoke License
- 11 GCA § 70115Term of License
- 11 GCA § 70116Fees
- 11 GCA § 70117Renewal
- 11 GCA § 70118Licenses not Transferable
- 11 GCA § 70119Misdemeanor
- 11 GCA § 70120Suspension and Revocation of License
- 11 GCA § 70121Two or More Business Locations Operated by One Person
- 11 GCA § 70122Classification of Business
- 11 GCA § 70123Combination Businesses
- 11 GCA § 70124Effective Date of License
- 11 GCA § 70125Separability
- 11 GCA § 70126Exemptions
- 11 GCA § 70127Alien Labor
- 11 GCA § 70128Employment Discrimination
- 11 GCA § 70129Enforcement Powers
- 11 GCA § 70130Restriction of Activities on Persons Engaging in, Transacting, Conducting, Continuing,
- 11 GCA § 70131Consequences of Engaging in, Transacting, Conducting, Continuing, Doing, or Carrying on
- 11 GCA § 70132Clearance Necessary that Taxes Due are Paid to Obtain Business License
- 11 GCA § 70133Reproduction; Certified Copies and Authentication: Fees
- 11 GCA § 70134One-Time Temporary Business License Authorized for Residential Units
Chapter 7114
- 11 GCA § 71101Statement and Legislative Purpose
- 11 GCA § 71102Regulatory Division; Additional Special Functions, Powers
- 11 GCA § 71103Identification of Cash-Economy Cases; Retention of Funds
- 11 GCA § 71104Citations for Violations; Deposits
- 11 GCA § 71105Cash-Based Businesses; Injunction
- 11 GCA § 71106Cash-Based Businesses; Defined
- 11 GCA § 71107Failure to Produce License Upon Demand
- 11 GCA § 71108Failure to Keep Adequate Books and Records
- 11 GCA § 71109Failure to Record Transaction by Receipt
- 11 GCA § 71110Failure to Record Transaction by Register
- 11 GCA § 71111Tax Avoidance Price Fixing
- 11 GCA § 71112Interference with a Tax Official
- 11 GCA § 71113Reporting Requirement for Contractors on Federal
- 11 GCA § 71114Withholding Assessment Fee Requirement for Government
Chapter 7220
- 11 GCA § 72101License Required
- 11 GCA § 72102Banking
- 11 GCA § 72103Other Lending Institutions
- 11 GCA § 72104Applications
- 11 GCA § 72105Application: Content
- 11 GCA § 72106General Requirements
- 11 GCA § 72107Wholesale License
- 11 GCA § 72108Retail License
- 11 GCA § 72109Vending Machine for Printed Materials Fees
- 11 GCA § 72110Manufacturer’s License
- 11 GCA § 72111Temporary Commercial Licenses
- 11 GCA § 72150Endorsements Required
- 11 GCA § 72151Application
- 11 GCA § 72152Food Preparation and Dispensing Endorsements
- 11 GCA § 72153Liquid Fuel Vendor’s Endorsement
- 11 GCA § 72154Firearm and Ammunition Vendor’s Endorsement
- 11 GCA § 72155Alcoholic Beverage Licenses
- 11 GCA § 72156Explosive Vendors
- 11 GCA § 72157Home Industry License
- 11 GCA § 72158Tobacco License
Chapter 7410
- 11 GCA § 74101Definitions
- 11 GCA § 74102Hours to Receive Scrap Metal Limited
- 11 GCA § 74103Records Required For Purchasing Non-Ferrous Metal
- 11 GCA § 74104Requirements for Purchasing or Receiving Non-Ferrous
- 11 GCA § 74105Record for Commercial Accounts
- 11 GCA § 74106Reporting to Law Enforcement Officials
- 11 GCA § 74107Preserving Evidence of Metal Theft
- 11 GCA § 74108Civil Penalties
- 11 GCA § 74109Exemptions
- 11 GCA § 74110Posting of Signs
Chapter 7643
- 11 GCA § 76101License Required
- 11 GCA § 76102Temporary Service Licenses
- 11 GCA § 76103Exemption
- 11 GCA § 76104Application
- 11 GCA § 76105Content of Application
- 11 GCA § 76201Endorsements Required
- 11 GCA § 76202Application
- 11 GCA § 76203Barber’s Endorsements
- 11 GCA § 76204Amusement Endorsements
- 11 GCA § 76205Tattoo Artist Endorsements
- 11 GCA § 76206Contractor’s Endorsements
- 11 GCA § 76207Agent’s and Itinerant Salesmen’s Endorsements
- 11 GCA § 76208Electrician’s Endorsement
- 11 GCA § 76209Plumber’s Endorsement
- 11 GCA § 76210Engineer Endorsement
- 11 GCA § 76211Architect’s Endorsement
- 11 GCA § 76212Accountant’s Endorsement
- 11 GCA § 76213Private School Endorsements
- 11 GCA § 76214Taxicab License
- 11 GCA § 76215Notaries Public
- 11 GCA § 76216Cockfighting Licenses
- 11 GCA § 76217Boxing Licenses
- 11 GCA § 76218Exception for Franchise Holders
- 11 GCA § 76219Insurance Law Exemption
- 11 GCA § 76220Recycling Redemption Center Endorsements
- 11 GCA § 76221Tour Operators and Tour Guides
- 11 GCA § 76222Requirement of Publication of Rate Schedule
- 11 GCA § 76223Department of Revenue and Taxation to Administer
- 11 GCA § 76224Violations
- 11 GCA § 76301Definitions
- 11 GCA § 76302Additional Requirements for Tour Operators
- 11 GCA § 76303Requirements for Tour Guides
- 11 GCA § 76304Guam Visitors Bureau to Administer
- 11 GCA § 76305Violations
- 11 GCA § 76401Medical Licenses
- 11 GCA § 76402Attorney’s Licenses
- 11 GCA § 76403Accountant’s Licenses
- 11 GCA § 76404Engineer’s, Architect’s and Land Surveyor’s Licenses
- 11 GCA § 76501Definitions
- 11 GCA § 76502[Foreign] Traders Exempted from Division
- 11 GCA § 76503Trader’s Certificate Requirements; Issuance
- 11 GCA § 76504Parts of Foreign Corporation Law Not Applicable
- 11 GCA § 76505Service License Required
Chapter 786
Chapter 1008
- 11 GCA § 100101Short Title
- 11 GCA § 100102Automated Teller Machine (ATM), Bank, Territorial
- 11 GCA § 100103General Definitions
- 11 GCA § 100104Effect on Existing Banks
- 11 GCA § 100105Commencement of Terms of First Officials to be
- 11 GCA § 100106Separability
- 11 GCA § 100107Effective Date
- 11 GCA § 100108Repealer
Chapter 10320
- 11 GCA § 103101Establishment
- 11 GCA § 103102Banking and Insurance Commissioner
- 11 GCA § 103103Banking and Insurance Board
- 11 GCA § 103104Powers of Board and Commissioner
- 11 GCA § 103105Order of the Commissioner
- 11 GCA § 103106Hearing
- 11 GCA § 103107Enforcement of Orders
- 11 GCA § 103108Court Review
- 11 GCA § 103109Other Employees
- 11 GCA § 103110Banking or Insurance Interests of Officers and
- 11 GCA § 103111Bond
- 11 GCA § 103112Limitation of Personal Liability
- 11 GCA § 103113Fees to Defray Expenses of Division
- 11 GCA § 103114Commissioner’s Annual Report
- 11 GCA § 103115Examinations and Reports
- 11 GCA § 103116Records of the Division
- 11 GCA § 103117Preservation of Records
- 11 GCA § 103118Standards in Regulations
- 11 GCA § 103119Practices Injurious to Free Competition
- 11 GCA § 103120Creation of
Chapter 1043
Chapter 106130
- 11 GCA § 106101Interest on Accounts
- 11 GCA § 106102Payment of Items
- 11 GCA § 106103Interest Rate by Banks on Home Mortgage Escrow
- 11 GCA § 106104Transactions Outside the Regular Banking Hours or on Holidays
- 11 GCA § 106105Deposit of Minor; School or Institutional Deposits
- 11 GCA § 106106Deposits in Two Names
- 11 GCA § 106107Deposits in Trust
- 11 GCA § 106108Payment of State Check
- 11 GCA § 106109Time Limit on Stop Payment Orders
- 11 GCA § 106110Nonpayment of Check Through Error
- 11 GCA § 106111Rights on Improper Payment of Item
- 11 GCA § 106112Final Adjustment of Statements of Account
- 11 GCA § 106113Payment of Forged or Raised Check
- 11 GCA § 106114Adverse Claim to Bank Deposit
- 11 GCA § 106115Interest on Accounts
- 11 GCA § 106116Powers of Attorney
- 11 GCA § 106117Payment from Account When No Executor or Administrator has Qualified
- 11 GCA § 106118Transmitting Money: Foreign Exchange
- 11 GCA § 106119Dormant and Inactive Accounts and Unclaimed Funds
- 11 GCA § 106131Definitions
- 11 GCA § 106132Authority to Engage in Leasing Safe Deposit Facilities: Subsidiary Company
- 11 GCA § 106133Access by Fiduciaries
- 11 GCA § 106134Effect of Lessee’s Death or Incompetence
- 11 GCA § 106135Lease to Minor
- 11 GCA § 106136Search Procedure on Death
- 11 GCA § 106137Adverse Claims to Contents of Safe Deposit Box
- 11 GCA § 106138Special Remedies for Nonpayment of Rent
- 11 GCA § 106151Qualification and Fiduciary Powers: Deposits of Securities
- 11 GCA § 106152Fiduciary Bond or Oath Excused
- 11 GCA § 106153Identification and Segregation of Fiduciary Assets: Investment and Deposit of Cash:
- 11 GCA § 106154Investment of Funds Held as Fiduciary
- 11 GCA § 106155Qualification and Fiduciary Powers: Deposits of Securities
- 11 GCA § 106171Reserves Against Deposits
- 11 GCA § 106172Loans
- 11 GCA § 106173Investments
- 11 GCA § 106174Acceptances
- 11 GCA § 106175Diversification of Loans and Investments
- 11 GCA § 106176Acquisition of Property to Satisfy or Protect Previous Loan
- 11 GCA § 106177Acquisition of Banking Premises and Equipment
- 11 GCA § 106178Sale of Assets in Ordinary Course
- 11 GCA § 106179Borrowing
- 11 GCA § 106180Pledge of Assets
- 11 GCA § 106181Indorsement and Signature Guaranty
- 11 GCA § 106182Definition: Capital
- 11 GCA § 106191Bank Activities Permitted
- 11 GCA § 106201General Corporate Powers
- 11 GCA § 106202Out of State Banks
- 11 GCA § 106203Locally Chartered or Territorial Bank: Additional Powers
- 11 GCA § 106204Capital Structure
- 11 GCA § 106205Incorporators
- 11 GCA § 106206Notice of Intention
- 11 GCA § 106207Organization Expenses
- 11 GCA § 106208Application for Charter
- 11 GCA § 106209Determination on Application for Charter
- 11 GCA § 106210Subscription Calls
- 11 GCA § 106211First Meetings of Stockholders and Directors; Adoption of By-Laws
- 11 GCA § 106212Reimbursement of Officer, Director or Employee for Expenses in Defending Suits
- 11 GCA § 106213Certificate of Authority
- 11 GCA § 106214Amendment of Charter; Change of Location
- 11 GCA § 106215Meetings of Stockholders; Voting; Proxies; Voting Trust; Preemptive Right; Transfer
- 11 GCA § 106216Directors and Officers
- 11 GCA § 106217Directors; Meetings and Duties
- 11 GCA § 106218Fidelity Bonds and Other Insurance
- 11 GCA § 106219Authority to Declare Dividends
- 11 GCA § 106220Capital, Surplus and Undivided Profits; Accounting Requirements
- 11 GCA § 106221Deposit Insurance: Membership in Federal Reserve System
- 11 GCA § 106222Waivers: Corporate Action by Unanimously Signed Writing
- 11 GCA § 106301Additional Definitions
- 11 GCA § 106302Resulting National Bank. Conversion of Territorial Bank to National Bank
- 11 GCA § 106303Resulting Territorial Bank
- 11 GCA § 106304Merger Procedure; Resulting Territorial Bank
- 11 GCA § 106305Merger; Approval by Stockholders of Territorial Banks
- 11 GCA § 106306Evidence
- 11 GCA § 106307Conversion of National into Territorial Bank
- 11 GCA § 106308Continuation of Corporate Entity; Use of Old Name
- 11 GCA § 106309Dissenting Stockholders
- 11 GCA § 106310Trust Powers
- 11 GCA § 106311Nonconforming Assets or Business
- 11 GCA § 106312Book Value of Assets
- 11 GCA § 106313Bank Holding Company Formation and Acquisition
- 11 GCA § 106350Elections
- 11 GCA § 106351Definitions
- 11 GCA § 106352Prohibition on Interstate Merger Transactions
- 11 GCA § 106353Provisions Governing Interstate Merger Transactions Once Authorized
- 11 GCA § 106354Authority of Territorial Banks to Establish a De Novo Branch or Acquire a Branch
- 11 GCA § 106355Prohibition of Out-of-State Banks to Establish De Novo Interstate Branch
- 11 GCA § 106356Powers; Principal Guam Office
- 11 GCA § 106357Examinations; Periodic Reports; Cooperative Agreements; Assessment of Fees
- 11 GCA § 106358Enforcement
- 11 GCA § 106359Notice of Subsequent Merger, Etc
- 11 GCA § 106401Voluntary Liquidation and Dissolution
- 11 GCA § 106402Commissioner in Possession
- 11 GCA § 106403Requirements of Reorganization Plan
- 11 GCA § 106404Liquidation by Commissioner
- 11 GCA § 106501Unauthorized Conduct of Banking Business
- 11 GCA § 106502Unauthorized Assumption of Liability
- 11 GCA § 106503Receipt of Deposits While Insolvent
- 11 GCA § 106504Unlawful Service as Officer, or Director
- 11 GCA § 106505Unlawful Gratuity or Compensation; Transactions of Persons Connected with
- 11 GCA § 106506Unlawful Concealment of Transactions
- 11 GCA § 106507Improper Maintenance of Accounts; False or Deceptive Entries and Statements
- 11 GCA § 106508Unlawful Payment of Penalties and Judgments Against Others, Including Directors
- 11 GCA § 106509Unlawful Use of Words Safe Deposit
- 11 GCA § 106510Unlawful Operation of Off-Shore Lending Facility
- 11 GCA § 106511Unlawful Solicitation or Negotiation for Off-Shore Lending Facility Loans
- 11 GCA § 106512Criminal Sanctions, Violations of Rules and Orders
- 11 GCA § 106513Injunction
- 11 GCA § 106601Branch Banks
- 11 GCA § 106602International Banking Corporations Incorporated in the United States
- 11 GCA § 106603Foreign Banks
- 11 GCA § 106604Off-Shore Lending Facility
- 11 GCA § 106605Off-Shore Financing Corporation
- 11 GCA § 106701Definitions
- 11 GCA § 106721Right of Foreign Banking Corporation to Engage in Business
- 11 GCA § 106722Requirements to do Business in Guam
- 11 GCA § 106723Approval of Money or Securities Deposited with the Director of Administration;
- 11 GCA § 106724Assets, Books of Account and Records in Guam for Business to be Separate: Priority
- 11 GCA § 106725Approval of Application; Issuance of License; Transfer; Display
- 11 GCA § 106726Suspension or Revocation of License
- 11 GCA § 106727Business Which may be Transacted in Guam
- 11 GCA § 106728Accepting Deposits from Foreign State or Person, etc
- 11 GCA § 106729Accepting Domestic Deposits
- 11 GCA § 106730Loans Secured by Mortgages on Real Property and Acceptance of Assignments of
- 11 GCA § 106731Loans: Purchase or Sale of Bonds
- 11 GCA § 106732Report to Commissioner: Verification; Content; Formal Verification; Financial
- 11 GCA § 106733Same: Failure to Make Report or Furnish Information; Penalty; False Statements
- 11 GCA § 106734Failure to Comply with Chapter: Penalty
- 11 GCA § 106735Transaction of Business in Guam on Behalf of Foreign Banking Corporation not
- 11 GCA § 106741Establishment and Maintenance of Office by Representative of Foreign Banking
- 11 GCA § 106742Maintenance of Place of Business of Representative
Chapter 10923
- 11 GCA § 109101Commissioner of Banking
- 11 GCA § 109102Foreign Exchange License
- 11 GCA § 109103Foreign Exchange License Fee
- 11 GCA § 109104Foreign Exchange License Application
- 11 GCA § 109105Denial of Foreign Exchange License
- 11 GCA § 109106Issuance of Foreign Exchange License
- 11 GCA § 109107Expiration and Renewal of Foreign Exchange License
- 11 GCA § 109108Registration of Agents
- 11 GCA § 109109Investigative Powers: Books and Records
- 11 GCA § 109110Filing of Receipt Forms
- 11 GCA § 109111Forwarding of Funds
- 11 GCA § 109112Security Deposit
- 11 GCA § 109113Security Bond
- 11 GCA § 109114Trust Fund
- 11 GCA § 109115Maximum Fee for Selling or Cashing Instruments
- 11 GCA § 109116Ownership of Funds for Transmission to Foreign Country
- 11 GCA § 109117Order to Cease Unlawful Practice
- 11 GCA § 109118Final Order to Discontinue Practice
- 11 GCA § 109119Revocation or Suspension of License
- 11 GCA § 109120Rules and Regulations
- 11 GCA § 109121Review of Order
- 11 GCA § 109122Criminal Penalty for Violation
- 11 GCA § 109123Civil Penalty for Violation
Chapter 1103
Chapter 11310
- 11 GCA § 113101In General
- 11 GCA § 113102Restrictions on Corporate Name
- 11 GCA § 113103Statement of Purposes
- 11 GCA § 113104Changes of Name to be Approved by Commissioner
- 11 GCA § 113105Merger, Consolidation and Transfer
- 11 GCA § 113106Qualifications of Directors
- 11 GCA § 113107Amendment of Articles and By-Laws
- 11 GCA § 113108Investment Certificate and Withdrawable Share Reserve
- 11 GCA § 113109Change of Location
- 11 GCA § 113110Raising Capital: Powers same as Federal Savings
Chapter 1167
Chapter 1193
Chapter 1214
Chapter 1246
Chapter 12716
- 11 GCA § 127101Voting Rights
- 11 GCA § 127102Entrance and Transfer Fees
- 11 GCA § 127103Minors and Married Women
- 11 GCA § 127104Joint Tenants
- 11 GCA § 127105Trustees and Guardians
- 11 GCA § 127106Attachment
- 11 GCA § 127107Notice From Association
- 11 GCA § 127108Notice of Transfer or Encumbrance
- 11 GCA § 127109Rate of Return on Shares and Investment Certificates
- 11 GCA § 127110Issuance of Shares and Investment Certificates Without
- 11 GCA § 127111Security for Faithful Performance
- 11 GCA § 127112Authorization to Execute Certificates
- 11 GCA § 127113Adverse Claims
- 11 GCA § 127114Dormant and Inactive Accounts and Unclaimed Funds
- 11 GCA § 127115Unclaimed Property
- 11 GCA § 127116Unclaimed Property Held in Fiduciary Capacity
Chapter 13021
- 11 GCA § 130101Investments and Loans Limited by Act
- 11 GCA § 130102Investments Generally
- 11 GCA § 130103Acquisition, Disposition and Encumbrance of Property
- 11 GCA § 130104Purchases, Sales and Pledges of Loans
- 11 GCA § 130105Borrowings
- 11 GCA § 130106Borrowings From, Selling or Transferring to Federal
- 11 GCA § 130107Security for Loans
- 11 GCA § 130108Loan Plans
- 11 GCA § 130109Loans Terms
- 11 GCA § 130110Association to Pay Interest on Home Mortgage Escrow
- 11 GCA § 130111Loans Upon Real Property
- 11 GCA § 130112Loans Upon Shares and Investment Certificates
- 11 GCA § 130113Loans Upon Collateral Security
- 11 GCA § 130114Arrears in Payments
- 11 GCA § 130115Limitation as to Classes of Loans
- 11 GCA § 130116Limitation on Single Loans
- 11 GCA § 130117Limitation on Loan Commitments
- 11 GCA § 130118Appraisers to be Approved
- 11 GCA § 130119Loans, Specifically Forbidden and Penalties
- 11 GCA § 130120National Housing Act Loans and Insurance
- 11 GCA § 130121Servicemen’s Loans
Chapter 1339
- 11 GCA § 133101Uniform Fiscal Year and Accounts
- 11 GCA § 133102Books of Account, and Record of Appraisals
- 11 GCA § 133103Apportionment of Profits
- 11 GCA § 133104Federal Insurance Reserve Account
- 11 GCA § 133105Annual and Other Reports
- 11 GCA § 133106Annual Audit
- 11 GCA § 133107Annual Financial Statement
- 11 GCA § 133108Designation of Capital
- 11 GCA § 133109Accounts Insured Under FSLIC
Chapter 1361
Chapter 1394
Chapter 14118
- 11 GCA § 14114Appointment of the Federal Savings and Loan Insurance
- 11 GCA § 141101In General
- 11 GCA § 141102General Duties of Commissioner
- 11 GCA § 141103Examinations of Associations
- 11 GCA § 141104Power to Issue Subpoenas
- 11 GCA § 141105Power to Make Rules
- 11 GCA § 141106Power to Sue
- 11 GCA § 141107Power to Take Possession of Association
- 11 GCA § 141108Court Application by Association Aggrieved
- 11 GCA § 141109Powers Upon Taking Possession
- 11 GCA § 141110Noncompliance With Orders
- 11 GCA § 141111Officers Must Furnish Schedule of Property
- 11 GCA § 141112Powers Upon Liquidation
- 11 GCA § 141113Other Powers Upon Liquidation
- 11 GCA § 141115Federal Savings and Loan Insurance Corporation Entitled
- 11 GCA § 141116Disposition of Unpaid or Unclaimed Dividends and of
- 11 GCA § 141117Disposition of Moneys
- 11 GCA § 141118Review of Acts of Commissioner
Chapter 1437
Chapter 1467
Chapter 16034
- 11 GCA § 160101Declaration of Legislative Intent
- 11 GCA § 160102Definitions
- 11 GCA § 160103Applicability of Chapter
- 11 GCA § 160201Unlawful to Engage in Business of Trust Company
- 11 GCA § 160202Unlawful to Use or Advertise Word >Trust= as Part of
- 11 GCA § 160203Minimum Capitalization
- 11 GCA § 160204Incorporation; Required Number of Persons
- 11 GCA § 160205Contents of Articles of Incorporation
- 11 GCA § 160206Commissioner to Issue Certificate of Incorporation;
- 11 GCA § 160207Subscription, Acknowledgment and Filing of Articles of
- 11 GCA § 160208Application for License: Contents; Fees
- 11 GCA § 160209Procedure for Granting or Denying License
- 11 GCA § 160210Issuance or Denial of License; Renewal
- 11 GCA § 160211License Fees; Renewals
- 11 GCA § 160212Unlawful to Engage in Business of Trust Company
- 11 GCA § 160301Powers of Licensed Trust Companies; Banking Business
- 11 GCA § 160302Investments; General Requirements
- 11 GCA § 160303Investments; Purchase of Securities Authorized
- 11 GCA § 160304Other Requirements
- 11 GCA § 160305Discontinuing Business
- 11 GCA § 160306Commissioner in Possession
- 11 GCA § 160307Requirements of Reorganization Plan
- 11 GCA § 160308Liquidation by Commissioner
- 11 GCA § 160309Fidelity Bonds; Insurance
- 11 GCA § 160310Income Tax Rebates
- 11 GCA § 160311Use of Funds
- 11 GCA § 160312Confidentiality Treatment of Trust Information
- 11 GCA § 160401Examination; Powers and Duties of Department of
- 11 GCA § 160402Fees for Examination; Frequency of Examination
- 11 GCA § 160403Applicability of Other Provisions of Title
- 11 GCA § 160404Regulations of Commissioner
- 11 GCA § 160501Violations by Officers or Directors Sufficient Cause to
- 11 GCA § 160502Penalty
- 11 GCA § 160503Violations by Officers or Directors Sufficient Cause to
Chapter 1612
Chapter 16211
- 11 GCA § 162101Definitions
- 11 GCA § 162102Establishment of Collective Investment Funds
- 11 GCA § 162103Written Plan
- 11 GCA § 162104Management of the Fund
- 11 GCA § 162105Internal Controls
- 11 GCA § 162106Accounts
- 11 GCA § 162107Interests of a Financial Institution
- 11 GCA § 162108Annual Financial Reports
- 11 GCA § 162109Management Fees
- 11 GCA § 162110Mistakes in Administration of Funds
- 11 GCA § 162111Regulation
Reconstructed from the Guam Code Annotated. For the authoritative text, see the Compiler of Laws.