Definitions. — Guam Code § 7101
Guam Code § 7101 — Definitions.. Reproduced from the official Guam Code Annotated, with a citation summary, verification link, and related provisions.
§ 7101. Definitions.
As used in this Chapter, unless the context otherwise requires:
(a) Department shall mean the Department of Revenue and Taxation.
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18 GCA BUSINESS S TRUCTURES & FUNCTION
(b) Director shall mean the Director of the Department of Revenue and
Taxation.
(c) Person shall mean any individual, firm, partnership, association,
corporation, company, syndicate, estate, trust, limited liability company,
limited partnership, limited liability partnership, business trust or
organization of any kind, or any branch or division thereof.
Source: official Guam text · Last verified 2026-08-27
At a glance
- Citation: Guam Code Annotated § 7101
- Jurisdiction: Guam
- Code: Guam Code Annotated
- Subject: Definitions.
- Text: transcribed from the official source (verify below)
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Statute text is transcribed from the official Guam Code Annotated. Confirm it against the primary source before relying on it:
Not legal advice. Verify against the official source and consult a licensed Guam attorney.
Common questions
What is the source of Guam Code Annotated § 7101?
The text above is transcribed from the Guam Code Annotated, the codified statutes of Guam. The official publisher link appears under "Verify the text" on this page.
What subject does Guam Code Annotated § 7101 address?
It addresses "Definitions.". Read the section together with the surrounding provisions listed under "Nearby provisions" for the full picture.
Is Guam Code Annotated § 7101 still in force?
Statutes are amended, repealed, and renumbered every session. Confirm the current version at the official Guam source before relying on this text.
Can this page be used as legal advice?
No. This is a reference transcription for research. Applying Guam law to your facts requires a licensed Guam attorney who can review the specifics.