COL292017
11 Guam Code Ann. FINANCE & TAXATION
CH. 30 MONTHLY EXCISE TAX ON OCCUPANCY OF
HOTEL AND SIMILAR LODGING HOUSE FACILITIES

The tax levied by § 30101 shall be paid to the Commissioner with the monthly return which shall be filed on or before the 20th day of the month following the month during which such taxable incidents occurred. The general provisions of 11 Guam Code Ann., Chapter 26, Article 1 are applicable with respect to penalties for failure to file timely returns, informal hearings, adjustments, review, stay of collection, suits for refund, perfecting appeals, decisions, interest, perjury, examination of books and witnesses, and inspection of tax returns and information and other administrative matters referred to therein.

SOURCE: GC § 19651, as enacted by P.L. 10-166:1 (July 29, 1970). Codified as
11 Guam Code Ann. § 30103.