Guam § 28105 - Filing, Service, and Copying Fees.
Full text of Guam Guam Code Annotated § 28105 — Filing, Service, and Copying Fees., with citation guidance and answers to common questions.
§ 28105. Filing, Service, and Copying Fees.
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(a) The Director of Revenue & Taxation shall collect the following
fees when the documents described in this subsection are delivered to him
for filing:
Document
(1) Articles of incorporation $100.00
(2) Application for reserved name $ 25.00
(3) Application for registered name or renewal of
registered name $ 25.00
(4) Corporation’s statement of registered Agent or No Fee
of change of registered agent
(5) Agent’s statement of resignation No Fee
(6) Amended articles of incorporation $ 25.00
(7) Articles of merger or share exchange $100.00
(8) Articles of dissolution $ 25.00
(9) Articles of revocation of dissolution $100.00
(10) Certificate of judicial dissolution No Fee
(11) Application of a foreign corporation for
certificate of authority $100.00
(12) Application of a foreign corporation for
amended certificate of authority $ 25.00
(13) Application for certificate of withdrawal of
foreign corporation $ 25.00
(14) Amended articles of incorporation of foreign
or domestic corporation $ 50.00
(15) Annual report of foreign or domestic
corporation $100.00
(16) Late fee for annual report of foreign or
domestic corporation $ 50.00
(17) Application for certificate of existence or
authorization $ 25.00
(b) The Director of Revenue & Taxation shall collect a fee of $50.00
each time process is served on the Director under this Act. The party to a
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proceeding causing service of process is entitled to recover this fee as costs if
he prevails in the proceeding.
(c) Authorization to Establish and Collect Fees. The Director of the
Department of Revenue and Taxation is authorized to establish and collect
fees for any document required or permitted to be filed in accordance with
this Act for which the fee has not been specifically established in accordance
with the Administrative Adjudication law; provided, that no fee shall be in
excess of Fifty Dollars ($50.00) and only temporarily until the
Administrative Adjudication Law process shall have become effective
relative to fees in this Section.
Source: official Guam text · Last verified 2026-08-27
Frequently Asked Questions About Guam § 28105
What does Guam Code Annotated § 28105 cover?
Section 28105 ("Filing, Service, and Copying Fees.") 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 § 28105?
A common citation format is "Guam Code Annotated § 28105" (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 § 28105 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.