Guam § 7101 - Definitions.
Full text of Guam Guam Code Annotated § 7101 — Definitions., with citation guidance and answers to common questions.
§ 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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(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.
Frequently Asked Questions About Guam § 7101
What does Guam Code Annotated § 7101 cover?
Section 7101 ("Definitions.") is part of the Guam Code Annotated, the codified statutory law of Guam. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Guam § 7101?
A common citation format is "Guam Code Annotated § 7101" (Guam). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Guam law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Guam official source linked on this page or consult a licensed Guam attorney.
How does Guam § 7101 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Guam can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Guam.