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59 chapters · 1,237 sections in this title.
11 GCA § 28101 Definitions, Generally
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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 …
11 GCA § 28102 Same: Use, Consumption, Defined
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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…
11 GCA § 28103 Levy of Tax
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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…
11 GCA § 28104 Rate of Tax
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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…