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18 GCA § 12118

Tax Exemptions, etc

Guam Code AnnotatedTitle 18 — Business Structure and Function
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Any tax exemptions, tax credits, or tax privileges granted to banks, savings and loan associations, trust companies and other financial institutions by any general laws are granted to corporations organized pursuant to this Chapter.

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