Guam § 26115 - and 5 GCA § 32201(b)(29), it is clear in this situation that the
Full text of Guam Guam Code Annotated § 26115 — and 5 GCA § 32201(b)(29), it is clear in this situation that the, with citation guidance and answers to common questions.
§ 26115. and 5 GCA § 32201(b)(29), it is clear in this situation that the
Defendant-Appellee misrepresented the inclusion of the GRT as part of the
purchase price and, further, misrepresented it as a tax above the purchase
price which was imposed by the government. The overall message of the
Attorney General Opinion is that if additional language indicates that the
GRT is not being passed on to the consumer as part of the purchase price
it is a violation of Section 26115. This is what occurred in this situation.
Guam v. Marfega Trading Co., Inc., dba Islander Rent-a-car, Guam
Supreme Court, 1998 Guam 4 [27].
NOTE: Effective July 17, 2007, reference to Gross Receipts Tax (GRT),
amended to Business Privilege Tax (BPT), pursuant to P.L. 29-002:VI:28
(May 18, 2007).
2014 NOTE: Subsection designations were amended in (c)(21) to adhere
to the Compiler’s alpha-numeric scheme in accordance with the authority
granted by 1 GCA § 1606.
Source: official Guam text · Last verified 2026-08-27
Frequently Asked Questions About Guam § 26115
What does Guam Code Annotated § 26115 cover?
Section 26115 ("and 5 GCA § 32201(b)(29), it is clear in this situation that the") 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 § 26115?
A common citation format is "Guam Code Annotated § 26115" (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 § 26115 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.