Guam § 22104 - Penalty.
Full text of Guam Guam Code Annotated § 22104 — Penalty., with citation guidance and answers to common questions.
§ 22104. Penalty.
COL 110609
11 GCA FINANCE & TAXATION
There is hereby imposed a penalty at the rate of twenty-five percent
(25%) of the amount of any tax imposed by this Chapter for each quarter
or fraction of a quarter that any such tax remains unpaid to the Commis-
sioner after the due date. The penalties imposed by §§26111(a) and
26111(b), shall not apply to taxes imposed by this Chapter.
Frequently Asked Questions About Guam § 22104
What does Guam Code Annotated § 22104 cover?
Section 22104 ("Penalty.") 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 § 22104?
A common citation format is "Guam Code Annotated § 22104" (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 § 22104 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.