Guam § 13131 - Associations not Subject to Business Privilege Tax.
Full text of Guam Guam Code Annotated § 13131 — Associations not Subject to Business Privilege Tax., with citation guidance and answers to common questions.
§ 13131. Associations not Subject to Business Privilege Tax.
Associations as defined in this Chapter shall not be subject to the
provisions of 11 GCA Chapter 26, Article 2, the Business Privilege Tax Law
and the income of said association shall not be taxable under the laws of the
Territory of Guam.
Source: official Guam text · Last verified 2026-08-27
Frequently Asked Questions About Guam § 13131
What does Guam Code Annotated § 13131 cover?
Section 13131 ("Associations not Subject to Business Privilege Tax.") 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 § 13131?
A common citation format is "Guam Code Annotated § 13131" (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 § 13131 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.