There shall be allowed to any applicant therefor a drawback of the full amount of tax paid under this Article upon a satisfactory showing, within the rules and regulations promulgated by the Tax Commissioner, that: (a) The tobacco manufactured or produced in Guam, or brought in Guam, has been sold, consigned, and duly delivered to, an authorized purchaser for any United States military establishment in Guam; (b) The tobacco sold, consigned and delivered to such military establishment was not the subject of any prior sales transaction in Guam other than a transfer of substantially the entire stock in trade, good will and franchise or other rights concerning the tobacco upon which the tax has been paid; (c) The taxes levied under this Article have been fully paid to the government of Guam; and
COL 2026-05-05
(d) The applicant applying for the drawback is a duly licensed wholesaler or retailer, in Guam. SOURCE: GC § 19592.1. 2026 NOTE: Reference to the “territory” omitted pursuant to 1 GCA § 420.