Sections
Chapter 1 Administration 1101 – 1114
Chapter 2 Weights & Measures 2100 – 2303
Chapter 3 Alcoholic Beverage Control 3100 – 3703
Chapter 4 Guam Finance Commission 4105
Chapter 5 Gaming Activities 5101 – 5205
Chapter 6 Tobacco Control Act of 2006 6101 – 6816
Chapter 8 Guam Cannabis Industry Act 8101 – 8120
Chapter 9 Cannabis Control Board 9102 – 9110
Chapter 15 General Provisions 15101 – 15103
Chapter 20 Documents Tax 20101 – 20105
Chapter 22 Annual Excise and Admission Taxes 22101 – 22404
Chapter 24 Real Property Tax 24116 – 24913 v2
Chapter 26 Business Privilege Tax Law 26101 – 26609
Chapter 28 Use Tax Law 28101 – 28112
Chapter 30 Monthly Excise Tax on Occupancy of Hotel and Similar Lodging House Facilities 30101 – 30111
Chapter 31 District Improvement Fund 31101 – 31112
Chapter 32 Reciprocal Tax Claims Act 32101 – 32104
Chapter 34 Tax Rebates 34101 – 34108
Chapter 35 American Investors Act 35101 – 35107
Chapter 36 Court Jurisdiction in Tax Matters 36101 – 36102
Chapter 38 Tax Credit in Lieu of Cash Payment 38101 – 38102
Chapter 40 Registration, Bonding and Regulation of Tax Preparers 40117 – 40117 v2
Chapter 41 State Wage Information and Collection Agency 41101 – 41110
Chapter 42 Earned Income Program 42101 – 42104
Chapter 51 Income Tax Refund Efficient Payment Trust Fund Act of 2002 51108 – 51108 v2
Chapter 52 Department of Education Operations Fund 52101 – 52102
Chapter 53 Guam ABLE Savings Program 53101 – 53108 v2
Chapter 70 General Provisions 70133 – 70133 v2
Chapter 71 The Cash Economy Enforcement Act 71101 – 71114
Chapter 72 Commercial Licenses 72101 – 72158
Chapter 74 Scrap Metal Dealers 74101 – 74110
Chapter 76 Service Licenses 76101 – 76505
Chapter 78 Foreign Sales Corporation Licenses 78101 – 78106
Chapter 100 Short Title, Definitions and Miscellaneous 100101 – 100108
Chapter 103 Commissioner of Banking 103101 – 103119
Chapter 104 Automated Teller Machine Entities 104103 – 104103 v2
Chapter 106 Banks 106101 – 106742
Chapter 109 Foreign Exchange 109101 – 109123
Chapter 110 Definitions 110101 – 110103
Chapter 113 Organization 113101 – 113109
Chapter 116 Withdrawable Shares 116101 – 116107
Chapter 119 Guarantee Stock 119101 – 119103
Chapter 121 Investment Certificates 121101 – 121104
Chapter 124 Withdrawals 124101 – 124106
Chapter 127 Miscellaneous Provisions Affecting Investors 127101 – 127116
Chapter 130 Investments, Loans and Borrowing 130101 – 130121
Chapter 133 Accounts, Reports, Audits and Statements 133101 – 133109
Chapter 136 Agents, Salesmen and Collectors 136101
Chapter 139 Miscellaneous Provisions Affecting Associations 139101 – 139104
Chapter 141 Savings and Loan Commissioner 141101 – 141118
Chapter 143 Miscellaneous 143102 – 143107
Chapter 146 Reorganization 146101 – 146107
Chapter 160 Guam-Based Trust Companies Act 160101 – 160502
Chapter 161 Better Public Service Fund 161101 – 161102
Chapter 162 Collective Investment Funds Act 162101 – 162111
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