There is hereby levied on the landed value of, and shall be paid and collected, in the manner, at the times, and by the persons, hereinafter provided a use tax upon the use or consumption of all property (as hereinabove defined) in Guam. SOURCE: GC § 19602. Amended by P.L. 31-077:XII:37(d) (Sept. 20, 2011).
COL 2026-04-23