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11 GCA § 28108

Returns

Guam Code AnnotatedTitle 11 — Finance and Taxation
View official PDF ↗

Each taxpayer against whom a tax is levied by the provisions of this Chapter shall make and file monthly tax returns with the Tax Commissioner, no later than the twentieth

(20th)day of the following month, summarizing the tax due. The monthly return shall be filed and any tax then due shall be paid no later than the twentieth

(20th)day of the following month.

§ The story of this section

  1. Amended by P.L. 24-12 § 10 — introduced as Bill 56-24
  2. Amended by P.L. 27-76 § 8 — introduced as Bill 267-27 · introduced by Antoinette D. Sanford

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