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11 GCA § 26805

Waiver of Penalties and Interest

Guam Code AnnotatedTitle 11 — Finance and Taxation
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(a)DRT is authorized to waive all civil penalties and interest on eligible delinquent taxes for approved applicants.

(b)The underlying principal tax must be paid in full or according to an approved installment agreement.

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