18 GCA § 15136

Tax on Income of Limited Liability Company

Guam Code AnnotatedTitle 18 — Business Structure and Function

(a)A limited liability company is a “business” as defined in § 26101 of Article I of Chapter 26 of Title 11, Guam Code Annotated, and is subject to the taxes imposed under Chapter 26 of Title 11, Guam Code Annotated.

(b)The income of a limited liability company organized pursuant to this chapter shall be subject to the Guam's Tax Code and the taxes levied pursuant to Chapter 26 of Title 11 Guam Code Annotated.

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