Title 11 — Finance and Taxation

Whenever used in this Chapter, unless otherwise required by the context: (a) “Cargo” means any load of commodities carried by ship or aircraft that has a bill of lading or master airway bill. (b) “Luggage” means any suitcase, trunk or container used to carry personal items while …

Wherever used in this Chapter, unless otherwise required by the context, “use” or “consumption” (and any verbal, adjective, adverbial and other equivalent from of any of these terms), herein used interchangeably, means any use, whether such use is of such nature as to cause the p…

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…

The rate of the tax hereby imposed shall be four percent (4%). Effective April 1, 2003, the rate of the tax hereby imposed shall be six percent (6%) through March 31, 2004, after which the rate shall revert to four percent (4%). SOURCE: GC § 19603. Amended by P.L. 27-005:V:8 (Feb…

Every person who imports into Guam, or acquires in Guam from any other person to taxable under 11 GCA, Chapter 26, in respect to the transaction by which the former acquired the same, any property for his use or consumption, shall be subject to a tax in respect to such use or con…

The tax imposed by this Chapter shall not apply to: (a) Any property, or to any use or consumption of such property, which cannot be legally so taxed under the Constitution or laws of the United States, but only so long as, and only to the extent to which, the government of Guam,…

The tax imposed by this Chapter shall be in addition to any other taxes imposed by any other laws of Guam, except as otherwise specifically provided herein; provided, that if it be finally held by any court of competent jurisdiction, that the tax imposed by this Chapter may not l…

Each taxpayer against whom a tax is levied by the provisions of this Chapter shall make and file monthly tax returns with the Tax Commissioner, no later than the twentieth (20th) day of the following month, summarizing the tax due. The monthly return shall be filed and any tax th…

All taxpayers against whom a tax is levied by the provisions of this Chapter shall pay Use Taxes immediately upon the property’s importation or use. The Use Taxes shall be paid at authorized banks, financial institutions or at designated offices of the government of Guam. SOURCE:…

For the purpose of enabling the Commissioner to determine whether or not the provisions of this Chapter are being complied with and to prevent evasion of the tax hereby imposed, every person who imports any property into Guam or who acquired property in Guam from any other person…

(a) Every seller having in Guam, regularly or intermittently, any property, tangible or intangible, any place of business, or any representation (and irrespective of his having or not having qualified to do business in Guam), shall, if such seller makes sales of property for use …

Every person required to file returns or pay taxes, as prescribed under Sections 28108 and 28108.1 of this Chapter, shall include his taxpayer identification number on such return, statement or other document. If any person fails to comply with such requirement, such person shall…

In respect of (a) the examination of books and records and of taxpayers and other persons, (b) the procedure and powers upon failure or refusal by a taxpayer to make a return or a proper return, and (c) the general administration of this Chapter, the Commissioner shall have all t…

Upon enactment of this Act, and each fiscal year thereafter: (a) Sums based on twenty percent (20%) of the total Use Tax collected in the previous fiscal year shall be appropriated to the “Customs, Agriculture and Quarantine Inspection Services Fund” to cover costs associated wit…