Title 11 — Finance and Taxation

The preceding general provisions are restricted in application to this Article, and are in addition to the general provisions of Article 1 and by rules and regulations promulgated under authority of law by the Tax Commissioner. SOURCE: GC § 19564.

The provisions of this Article, insofar as they are substantially the same as existing provisions of law relating to the same subject matter, shall be construed as restatements and continuations and not as new enactments. SOURCE: GC § 19565. COL 2026-05-05

Paid. No tax is imposed upon the sale of alcoholic beverages to the following listed instrumentalities of the Armed Forces of the United States organized under Army, Air Force or Navy regulations: (a) Army, Air Force, Coast Guard and Navy exchanges; and (b) Officers, “non-commiss…

The following general provisions are restricted in application to this Article, and are in addition to the general provisions of Article 1 and the rules and regulations promulgated under authority of law by the Tax Commissioner. (a) Definitions. When used in this Article the foll…

There is hereby levied, and shall be assessed and collected, upon every distributor, in addition to any other taxes provided by law, an excise tax to be measured by the application of the rates set forth in the next succeeding § 26403 against any transfer in Guam of liquid fuel m…

Notwithstanding the requirements of § 16311 of Article 3, Chapter 16, Title 3, Guam Code Annotated, and any other provision of law, the following rates shall apply in computing, assessing, and collecting the liquid fuel tax, effective January 1, 2018: (a) a tax at the rate of Fou…

The following transfers of liquid fuel in Guam made by a distributor shall be exempt from the liquid fuel tax levied under § 26402: (a) Liquid fuel transferred to vessels engaged in commercial fishing. (b) Liquid fuel transferred to the United States, or any agency or instrumenta…

All transfers of liquid fuel in Guam shall be reported by the distributor transferring the liquid fuel in such manner and at such time as the Tax Commissioner may adopt by regulation. The Tax Commissioner may also adopt such other regulations as to be consistent with the statute …

In addition to all other penalties provided by law, a penalty of One Thousand Dollars ($1,000.00) shall be assessed and collected from a distributor who fails to report to the Tax Commissioner a transfer in Guam of liquid fuel unless it is shown by the distributor that such failu…

There is hereby created a Liquid Fuel Monitoring Unit within the Examination Branch of the Department of Revenue and Taxation. Such Unit shall be staffed by a Revenue Agent II, one Tax Auditor II, and three Tax Technicians II. These positions shall be in addition to positions alr…

The provisions of Article 4, Liquid Fuel Tax, Chapter 26, Division 2 of Title 11 of the Guam Code Annotated, regarding drawbacks of the liquid fuel tax as in effect prior to the effective date of this Act shall apply to transfers of liquid fuel made prior to such effective date. …

(a) I Liheslatura recognizes that the need for more revenues for educational programs and facilities continue to be demanded by educational policy makers and administrators in order that the instructional requirements of Guam’s students can be effectively addressed, and also that…

Except for liquid fuel used for aviation purposes, there is hereby levied an automotive surcharge of Four Cents ($0.04) per gallon on all liquid fuel taxed pursuant to Subsection (b) of § 26403 of this Title. This automotive surcharge shall be in addition to the liquid fuel tax l…

(a) Levy. There is hereby levied a Mass Transit Automotive Surcharge of Four Cents ($0.04) per gallon on all liquid fuel taxed pursuant to Subsection (a) of § 26403 of this Title. This Mass Transit Automotive Surcharge shall be in addition to the liquid fuel tax levied pursuant t…

The Automotive Surcharges levied pursuant to §§ 26502 and 26503 of this Title shall not apply to liquid fuel which is exempt from the liquid fuel tax under this Article 4. If any Automotive Surcharges is levied pursuant to §§ 26501 and 26503 of this Title regarding liquid fuel ta…

The following general provisions are restricted in application to this Article, and are in addition to the general provisions of Article 1 and the rules and regulations promulgated under authority of law by the Tax Commissioner. (a) Time of attachment. The tax levied hereunder sh…

There is hereby levied, and shall be assessed and collected, upon every business engaged in the manufacture or production in Guam, or importation into Guam, of any tobacco products, in addition to all other applicable taxes, an excise tax to be measured by the application of the …

The following rates shall apply in computing, assessing, and collecting the tobacco tax: (a) Cigarettes. A tax at the rate of Twenty Dollars ($20.00) per one hundred (100) cigarettes to be prorated in accordance with the number of cigarettes contained in the individual package ta…

There shall be allowed to any applicant therefor an export drawback of the full amount of a tax paid under this Article, exclusive of penalties and interest, upon fulfillment of the following conditions: (a) That the tobacco manufactured or produced in Guam or brought into Guam, …

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 G…

In addition to any other drawback provided for under this Article, a drawback shall also be allowed to any applicant for the full amount of the tax paid under this Article upon a satisfactory showing, within the rules and regulations promulgated by the Tax Commissioner, that the …

There shall be allowed a spoilage drawback of the full amount of the tax paid under this Article, exclusive of any penalties or interest, upon a satisfactory showing, under the rules and regulations promulgated by the Tax Commissioner, that: (a) The tobacco products manufactured …

Where tobacco products which have been placed in a bonded warehouse without payment of the taxes levied under this Article, upon a satisfactory showing, under the rules and regulations promulgated by the Tax Commissioner, that such tobacco products have been incapable of use as s…

(a) No business engaged in the manufacture, production, distribution, or importation of tobacco products, or any employee or agent of the same, shall sell such products to retailers or consumers through any multi-pack discounts (e.g., “Buy two, get one free”). (b) No business eng…

This Article shall be known and cited as the “2025 Guam Tax Amnesty Program.” COL 2026-05-05

The Department of Revenue and Taxation is authorized to establish and administer a tax amnesty program, commencing at the discretion of the Guam Department of Revenue and Taxation (DRT).

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, Occupa…

(a) Tax liabilities incurred on or before a date established at the discretion of DRT shall be eligible. (1) Taxpayers currently under an existing payment plan with the Department of Revenue and Taxation shall be eligible; and (2) Such participation shall not require termination …

(a) DRT is authorized to waive all civil penalties and interest on eligible delinquent taxes for approved applicants. (b) The underlying principal tax must be paid in full or according to an approved installment agreement.

[Repealed, reserved, or text not separately stated.]

(a) Taxpayers must file all unfiled returns for eligible periods. (b) Taxpayers must submit an application on forms prescribed by DRT. (c) DRT shall notify applicants of approval or denial within thirty (30) days of receipt. (d) DRT is authorized to assess a reasonable, cost-base…

(a) The Program shall not affect DRT’s authority to collect unpaid taxes outside the amnesty period. (b) After the close of the amnesty period, DRT shall resume full enforcement, including liens, garnishments, and penalties.

DRT shall provide a report to I Liheslaturan Guåhan within ninety (90) days after the program concludes, detailing: (a) Total amount of principal taxes collected; (b) Total penalties and interest waived; (c) Number and category of participating taxpayers; (d) Any recommendations …

For any liability subject to the Guam Territorial Income Tax under 48 U.S.C. § 1421i (the mirror code), nothing in this Section shall be construed to amend, supersede, or conflict with the Internal Revenue Code as in force in Guam. Any waiver, abatement, or reduction of penalties…

Ten percent (10%) of the tax collected through the administration of a Tax Amnesty Program pursuant to this Article, shall be allocated to the Department of Revenue and Taxation for the purposes of fulfilling their mandates as prescribed by Guam law. Funds shall be available upon…