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Terms Used In 18 Guam Code Ann. § 26104

  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
On every change in the members of a partnership transacting business in Guam under a fictitious name, or a designation which does not show the names of the persons interested as partners in the business, except in the cases mentioned in § 26102, a new certificate must be filed with the Director of Revenue and Taxation, and a new publication made as required by this Chapter on the formation of such partnership.

SOURCE: CC § 2469.

COMMENT: Publication is no longer required by § 26101.