Guam § 30110 - Tax Collection Agents Liable.
Full text of Guam Guam Code Annotated § 30110 — Tax Collection Agents Liable., with citation guidance and answers to common questions.
§ 30110. Tax Collection Agents Liable.
(a) Under this Section, a registered transient accommodations
broker tax collection agent shall assume all obligations, rights and
responsibilities imposed by this Chapter upon its operators and plan
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managers with respect to their business activities conducted directly
through the registered transient accommodations broker tax collection
agent from the date of registration until the registration is canceled in
writing to the Director.
(b) A transient accommodations broker tax collection agent shall
be personally liable for the taxes imposed by this Chapter that are due
and collected on behalf of operators and plan managers, if taxes are
collected, but not reported or paid, together with penalties and interest as
provided by law.
Frequently Asked Questions About Guam § 30110
What does Guam Code Annotated § 30110 cover?
Section 30110 ("Tax Collection Agents Liable.") 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 § 30110?
A common citation format is "Guam Code Annotated § 30110" (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 § 30110 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.