Title 11, Finance and Taxation

Except in the case of a license revoked for non-payment of a renewal fee, the Director shall not issue a license of any class to any person who held a license of any class which was revoked within a one (1) year period prior to the date of the application. SOURCE: Added by P.L. 2…

The Director shall not issue a license of any class to any person the Director deems unfit to hold a license. SOURCE: Added by P.L. 28-170:1 (Jan. 29, 2007) as § 6304. Renumbered to adhere to the Compiler’s general codification scheme pursuant to 1 GCA § 1606.

An applicant for a license shall submit the following: (a) an application in writing to the Director, verified under oath; and (b) the license fee(s). SOURCE: Added by P.L. 28-170:1 (Jan. 29, 2007) as § 6305. Renumbered to adhere to the Compiler’s general codification scheme purs…

Upon receipt of an application for a license and the license fee, the Director shall investigate whether the applicant and the premises qualify for a license. SOURCE: Added by P.L. 28-170:1 (Jan. 29, 2007) as§ 6306. Renumbered to adhere to the Compiler’s general codification sche…

In addition to any other penalties and fines that may be levied, including those under § 6405 and § 70120 of this Title, any person who violates § 6201 shall be guilty of a misdemeanor as set forth in § 70119 of this Title, and punished, notwithstanding § 80.50(c) of Article 3, C…

Twenty-One (21) Years of Age Prohibited. (a) It shall be a violation of this Chapter for any person to sell or distribute tobacco products or electronic cigarettes to any person under twenty-one (21) years of age. Retailers of tobacco products or electronic cigarettes shall requi…

The following are the only acceptable instruments of identification as required by § 6401: (a) a valid unexpired driver’s license issued by any state, territory or possession of the United States; (b) an official identification issued by the federal or a state government with the…

Under Twenty-one (21) Years of Age. All licensees shall post notice that this Chapter prohibits the sale of tobacco products to persons under twenty-one (21) years of age. (a) In the case of a retail operation, notices shall be publicly and conspicuously displayed in the licensee…

Acts or omissions of an agent or employee of a licensee that violate any provisions of this Chapter shall be deemed to be acts or omissions of the licensee. SOURCE: Added by P.L. 24-278:3 (Oct. 16, 1998) as § 6113. Repealed and reenacted as § 6403 by P.L. 28-170:1 (Jan. 29, 2007)…

Under Twenty-one (21) Years of Age. (a) In addition to any other penalties and fines that may be levied, any person who violates § 6401 of this Chapter shall be penalized, notwithstanding § 80.50 (c) of Article 3, Chapter 80, Title 9, Guam Code Annotated, as follows: COL 2026-05-…

of Tobacco Products. It shall be a violation of this Chapter for any person under twenty-one (21) years of age to use or be in possession of tobacco products or to attempt to purchase tobacco products using false identification. SOURCE: Added by P.L. 24-278:3 (Oct. 16, 1998) as §…

Any person under twenty-one (21) years of age who violates § 6406 of this Article shall attend an education program on tobacco products to include smoking cessation information administered by the Guam Behavioral Health and Wellness Center, the Department of Public Health and Soc…

The Director shall enforce this Chapter in cooperation with the Guam Behavioral Health and Wellness Center. Any person may register a complaint pursuant to this Chapter with the Director. The Director shall notify any establishment or individual of a complaint made pursuant to th…

Prior to the revocation or suspension of a license issued under this Chapter, the Director shall provide a notice to the defendant, via certified mail, return receipt requested. The notice shall contain the following information: (a) the name and title of the person issuing the n…

Except as otherwise specifically provided for herein, the Director shall conduct any proceedings required by this Chapter in accordance with the Administrative Adjudication Law, and shall have all of the powers granted in said Law. (a) Upon receipt of the request for a hearing as…

The Director shall compile and provide a copy of the laws and rules concerning retail tobacco sales to every new licensee at no charge. SOURCE: Added as § 6121 by P.L. 24-278:3 (Oct. 16, 1998). Repealed and reenacted as § 6503 by P.L. 28-170:1 (Jan. 29, 2007). Renumbered to adher…

All fines and fees assessed and collected under this Chapter shall be distributed and deposited within fifteen (15) days of the following month in which the fines and fees were collected, in the following manner by the Director of the Department of Revenue and Taxation: (a) twent…

There is created a non-lapsing, revolving fund, hereafter referred to as the “Youth Tobacco Education and Prevention Fund” (YTEPF), which shall be maintained separate and apart from any other funds of the government of Guam. Independent records and accounts shall be maintained in…

The Director shall report monthly to the Guam Behavioral Health and Wellness Center (GBHWC) a list of all licenses granted and renewed, including the names and street addresses of the business, the number of violations processed and the penalties imposed, and any other informatio…

(a) General Rule. Tobacco products may be brought into Guam from without Guam for delivery or use within Guam only if the tobacco products are imported by or consigned to a licensed wholesaler and if the importer is licensed with the Guam Department of Revenue and Taxation and re…

The transportation or importation into Guam for delivery or use in Guam of tobacco products without payment of the tax provided by Chapter 26, Article 6, of this Code, or contrary to the provisions of Article 6, is hereby prohibited. SOURCE: Added by P.L. 28-170:1 (Jan. 29, 2007)…

Whoever transports or imports into Guam for delivery or commercial use in Guam tobacco products or electronic cigarettes in violation of this Article shall be penalized as follows: (a) in the case of a first violation, the person, owner or consignee shall be guilty of a misdemean…

[Repealed.] SOURCE: Added by P.L. 31-090:4 (Sept. 30, 2011) as § 6603. Renumbered to adhere to the Compiler’s general codification scheme pursuant to 1 GCA § 1606. Repealed by P.L. 36-036:4 (June 11, 2021). 2021 NOTE: This provision was repealed by PL 36-036:4 (June 11, 2021). wh…

(a) I Liheslaturan Guåhan finds that Public Law 2-043, signed into law by Governor Ford Q. Elvidge on July 22, 1953, established the tobacco tax, which includes the tax on cigarettes. (b) I Liheslatura finds that the current system of administering the tax on cigarettes relies up…

Unless the context otherwise requires, the definitions set forth herein and in 11 GCA § 6101 shall govern the construction and interpretation of this Article. “Attorney General” means the Guam Attorney General or Assistant Attorneys General. “Business location” or “place of busin…

(a) The payment of taxes levied by § 26602 and § 26603(a) of Chapter 26, Title 11, Guam Code Annotated, shall be demonstrated by the purchase of tax stamps in Guam, which shall be affixed to each cigarette package. Nothing herein shall be construed as to levy any additional taxes…

(a) Each wholesaler shall keep a record of: (1) every sale or use of cigarettes and tobacco products by the wholesaler; (2) the number and wholesale price of cigarettes; (3) the taxes payable on tobacco products sold, possessed, or used, if any; and (4) the amounts of stamps purc…

(a) All wholesalers or distributors are required to pay the appropriate tax for each cigarette in its inventory, except as provided under 11 GCA § 26601(c) for inventory held in a warehouse under bond. Even though wholesalers are required to affix the stamps to cigarette packages…

(a) The Department and/or the Attorney General may examine all records, including tax returns and reports required to be kept or filed under this Chapter, and books, papers, and records of any person engaged in the business of wholesaling or dealing cigarettes and tobacco product…

Any person aggrieved by any assessment of the taxes imposed by this Chapter may appeal from the assessment in the manner and within the time, and in all other respects as provided for by current tax protest procedures. SOURCE: Added by P.L. 34-055:1 (Oct. 14, 2017) as § 6706, ren…

On or before the twentieth (20th) day of each month, every wholesaler shall file with the Department a report showing the cigarettes and tobacco products sold, possessed, or used by the wholesaler during the preceding calendar month, and of the taxes chargeable against the taxpay…

(a) Any agent duly authorized by the Department to conduct any inquiry, investigation, or hearing hereunder, shall have power to administer oaths and take testimony under oath relative to the matter of inquiry or investigation. (1) At any hearing ordered by the Director, the Dire…

The administration of this Chapter is vested in the Department, and it may prescribe and enforce rules and regulations for the enforcement and administration of this Chapter. SOURCE: Added by P.L. 34-055:1 (Oct. 14, 2017) as § 6709, renumbered by the Compiler pursuant to the auth…

The tax imposed under this Chapter upon the sale or use of cigarettes shall be paid by licensees through the use of stamps. SOURCE: Added by P.L. 34-055:2 (Oct. 14, 2017) as § 6800, renumbered by the Compiler pursuant to the authority of 1 GCA § 1606.

(a) A licensee or the authorized agent or designee of a licensee shall affix a stamp to the bottom of each individual package of cigarettes prior to distribution. COL 2026-05-05 (b) No individual package of cigarettes may be sold or offered for sale to the general public unless a…

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…