11 Guam Code Ann. § 22102
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Terms Used In 11 Guam Code Ann. § 22102
- Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
used in this Chapter:
(a) Commissioner means the Commissioner of Revenue and
Taxation, Government of Guam.
(b) Person means any individual, firm, copartnership, joint venture, association, corporation, estate, trust, or other group or combination acting as a unit.
SOURCE: GC § 19203.1.