Title 11, Finance and Taxation

The Department shall furnish stamps for sale to licensees. Stamps shall be of such designs and specifications, and the Department may prescribe denominations as it sees fit. SOURCE: Added by P.L. 34-055:2 (Oct. 14, 2017) as § 6802, renumbered by the Compiler pursuant to the autho…

A licensee may enter or apply to the Department to purchase stamps beginning one hundred eighty (180) days from the date of enactment of this Act. A licensee may authorize a designee to purchase stamps. Such authorization shall be in writing and shall continue until written notic…

(a) Stamps shall be sold at their denominated values as provided for herein. (b) Payment for the stamps shall be made no later than the twentieth (20th) day of the month following the month in which the stamps were purchased from the Department. (c) Any taxpayer under this Sectio…

The Department shall adopt rules for a refund or credit to a licensee in the amount of the denominated values of any unused stamps. The Department may provide by rule for the cancellation of stamps. COL 2026-05-05 SOURCE: Added by P.L. 34-055:2 (Oct. 14, 2017) as § 6805, renumber…

Unused stamps shall not be sold, exchanged, or in any manner negotiated or transferred by a licensee to another person. Any person who violates this Section shall be subject to a fine of not less than Five Hundred Dollars ($500) and not more than One Thousand Dollars ($1,000) for…

A person who is not licensed under this Chapter and who knowingly possesses or uses a stamp shall be guilty of a third (3rd) degree felony. SOURCE: Added by P.L. 34-055:2 (Oct. 14, 2017) as § 6807, renumbered and subsection designations added by the Compiler pursuant to the autho…

A person shall be guilty of a third (3rd) degree felony if the person: (a) intentionally or knowingly makes, alters, or reuses a stamp; or (b) knowingly possesses or distributes a stamp that has been falsely made, unauthorized, altered, or reused. SOURCE: Added by P.L. 34-055:2 (…

(a) A person shall be guilty of a third (3rd) degree felony if the person: (1) is not a licensee, and knowingly possesses, keeps, stores, acquires, or transports three thousand (3,000) or more cigarettes that do not have stamps affixed to the cigarette packages as required by thi…

[Repealed.] SOURCE: Added by P.L. 34-055:2 (Oct. 14, 2017) as § 6810, renumbered by the Compiler pursuant to the authority of 1 GCA § 1606. Repealed by P.L. 37-079:16 (Mar. 6, 2024).

(a) No cigarette tax stamp shall be required to be paid upon cigarettes that are sold for personal use at sales outlets operated under the regulations of the armed services of the United States; provided, that it shall be unlawful for any person, including members of the armed se…

Any cigarette, package of cigarettes, carton of cigarettes, or container of cigarettes unlawfully possessed, kept, stored, acquired, transported, sold, imported, offered, received, or distributed in violation of this Chapter may be seized and confiscated by any order of the Attor…

Any violation of this Chapter shall constitute an unfair method of competition, and unfair and deceptive acts or practices in the conduct of any trade or commerce under 5 GCA § 32101 et seq., and shall be subject to a civil penalty as provided in Guam law. Each package of cigaret…

(a) Public enforcement of this Article is under the jurisdiction of the Attorney General. The Attorney General may seek assistance in the enforcement of this Article from other law enforcement agencies. This includes: (1) any peace officer as defined by 8 GCA § 5.55; and (2) a Ci…

(a) A person may bring a civil action for violation of this Article on behalf of the person and the government of Guam to enforce the fines contained herein. The action shall only be dismissed if the court and the Attorney General give written consent to dismissal and the reasons…