Applicability

This Program shall apply to all taxes under Title 11 of the Guam Code Annotated, including but not limited to: (a) Business Privilege Tax (BPT); (b) Corporate and Individual Income Taxes; (c) Real Property Taxes governed under Chapter 24; (d) Alcohol, Tobacco, Liquid Fuel, Occupancy, Use, and Gaming Taxes; (e) Other tax types as identified by DRT.