11 GCA § 22404

Apportionment

Guam Code AnnotatedTitle 11 — Finance and Taxation

When the tax attaches subsequent to July 1 on any tax year, it shall apply on the basis of one-fourth (1/4) of the annual rate for each full quarter and fraction thereof remaining in the tax year.

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