11 GCA § 24701
Delinquent: Date: Penalties
View official PDF ↗All taxes due December 15, if unpaid, are delinquent February 20 of the following year at 12:00 midnight, and thereafter a delinquent penalty attached to them in an amount equal to nine percent (9%); provided, however, that the minimum penalty under this Section shall be Five Dollars ($5.00).
§ The story of this section
- Amended by P.L. 13-82 (bill & sponsor pending — earlier Legislature not yet ingested)
- Amended by P.L. 13-97 (bill & sponsor pending — earlier Legislature not yet ingested)
Reconstructed from the Guam Code Annotated. For the authoritative version, see the official PDF.