The tax is not imposed upon any alcoholic beverages specifically mentioned in Subsections (a) to (f), inclusive, of § 26303, nor to any alcoholic beverage manufactured in Guam. SOURCE: GC § 19562, as amended by P.L. 10-115:3 (Mar. 9, 1970).
Alcoholic Beverages to Which Excise Tax not Applicable
11 GCA § 26304 — under Business Privilege Tax Law.
11 GCA § 26304