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2025 Guam Statutes
Title 11 - Finance and Taxation
Division 2 - Taxes
- Chapter 15 - General Provisions
- Chapter 16 - 19: [Vacant]
- Chapter 20 - Documents Tax
- Chapter 21 - [Vacant]
- Chapter 22 - Annual Excise and Admission Taxes
- Chapter 23 - [Vacant]
- Chapter 24 - Real Property Tax
- Chapter 25 - [Vacant]
- Chapter 26 - Business Privilege Tax Law
- Chapter 27 - [Vacant]
- Chapter 28 - Use Tax Law
- Chapter 29 - [Vacant]
- Chapter 30 - Monthly Excise Tax on Occupancy of Hotel and Similar Lodging House Facilities
- Chapter 31 - District Improvement Fund
- Chapter 32 - Reciprocal Tax Claims Act
- Chapter 33 - [Vacant]
- Chapter 34 - Tax Rebates
- Chapter 35 - American Investors Act
- Chapter 36 - Court Jurisdiction in Tax Matters
- Chapter 37 - [Vacant]
- Chapter 38 - Tax Credit in Lieu of Cash Payment
- Chapter 39 - [Vacant]
- Chapter 40 - Registration, Bonding and Regulation of Tax Preparers
- Chapter 41 - State Wage Information and Collection Agency
- Chapter 42 - Earned Income Program
- Chapter 43 - Educator Appreciation Act
- Chapter 44 - The COLA Settlement Awardee Appreciation Act Tax Rebates for COLA Settlement Awardees
- Chapter 45 - 49: [Vacant]
- Chapter 50 - Income Tax Refund Reserve Fund
- Chapter 51 - Income Tax Refund Efficient Payment Trust Fund Act of 2002
- Chapter 52 - Department of Education Operations Fund
- Chapter 53. - Guam ABLE Savings Program
- Chapter 54 - 69: [Vacant]
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