11 GCA § 22102

Definitions

Guam Code AnnotatedTitle 11 — Finance and Taxation

As used in this Chapter:

(a)Commissioner means the Commissioner of Revenue and Taxation, Government of Guam.

(b)Person means any individual, firm, copartnership, joint venture, association, corporation, estate, trust, or other group or combination acting as a unit.

Reconstructed from the Guam Code Annotated. For the authoritative version, see the official PDF.