Title 11, Finance and Taxation

(a) A person who is under twenty-one (21) years of age may not present or offer to a licensed cannabis establishment or the cannabis establishment’s agent or employee any written or oral evidence of age that is false, fraudulent, or not actually the person’s own, for the purpose …

Notwithstanding any other provision of law, it is lawful and shall not be an offense under Guam law or be a basis for seizure or forfeiture of assets for persons twenty-one (21) years of age or older to manufacture, possess, or purchase cannabis accessories, or to distribute or s…

(a) Notwithstanding any other provision of law, the following acts, when performed by a retail cannabis store with a current, valid registration or a person twenty-one (21) years of age or older who is acting in his or her capacity as an owner, employee, or agent of a retail cann…

I Liheslaturan Guåhan shall create a Cannabis Control Board which shall assume the power, duties, and authority to promulgate rules and regulations necessary to enforce this Chapter.

(a) No later than one (1) year after the effective date of this Act, the Cannabis Control Board shall prescribe forms and adopt such rules and regulations necessary for the implementation of this Chapter in accordance with Chapter 9 of Title 5, Guam Code Annotated. Such regulatio…

(a) Each application or renewal application for a registration to operate a cannabis establishment shall be submitted to the Cannabis Control Board. A renewal application may be submitted up to ninety (90) days prior to the expiration of the cannabis establishment’s registration.…

(a) Nothing in this Chapter shall be construed or interpreted to amend, repeal, affect, restrict, or preempt the rights and obligations of public and private employers to maintain a drug and alcohol free workplace; require an employer to permit or accommodate the use, consumption…

(a) A Guam excise tax is imposed on the sale or transfer of cannabis from a cannabis cultivation facility to a retail cannabis store or cannabis product manufacturing facility. Every cannabis cultivation facility shall pay a Guam excise tax at the rate of fifteen percent (15%) on…

(a) Each cannabis cultivation facility shall send a statement by mail or electronically to the Department on or before the last day of each calendar month. The statement must contain an account of the amount of cannabis sold or transferred to retail cannabis stores and cannabis p…

Nothing in this Chapter proposes or intends to require any individual or entity to engage in any conduct that violates federal law, exempt any individual or entity from any requirement of federal law, or pose any obstacle to federal enforcement of federal law.

This Act does not affect rights and duties that matured, penalties that were incurred, and proceedings that were begun before its effective date.

No contract shall be void or unenforceable on the basis that manufacturing, distributing, dispensing, possessing, or using cannabis or marijuana products is prohibited by federal law.

Smoking of cannabis products shall be regulated and enforced in accordance with the requirements of Chapter 90 of Title 10, Guam Code Annotated, known as the “Natasha Protection Act of 2005.”

No person or business shall permit or cause the smoke or noxious odor from cannabis cultivation or consumption to emanate from its point of generation onto another real property that is not in its possession. Violations in this Section shall be deemed a nuisance in accordance wit…

Prior to enactment of the rules and regulations by the Cannabis Control Board, the Office of I Maga’håga/Maga’låhi, in collaboration with the Bureau of Statistics and Plans, Department of Public Health and Social Services, Guam Behavioral Health and Wellness Center, Guam Police D…

This Chapter shall be known as the “Cannabis Control Board Act of 2019.”

There is hereby established a “Cannabis Control Board” (Board) within the Department of Revenue and Taxation.

The Board shall have a membership of nine (9) members who are appointed by and serve at the pleasure of I Maga'hågan Guåhan. (a) One (1) member shall be the Director of the Department of Revenue and Taxation, or his or her designee; (b) one (1) member shall be the Director of the…

Each member shall be a citizen of the United States of America or a permanent resident of Guam for at least one (1) year immediately preceding the appointment; be at least twenty-one (21) years of age; not have been convicted of a crime, other than traffic offenses, that involves…

Chairperson. The Board shall meet at least monthly and may meet more frequently as its duties require. A quorum shall consist of at least three (3) members being present for the conduct of all official business. At its initial meeting, a quorum being present, the members shall se…

The Department of Revenue and Taxation shall provide staff support for the Board.

The Board shall have all of the powers and duties specified in this Chapter, and also the powers necessary or proper to enable it to carry out the purposes of this Chapter and the purposes of the “Guam Cannabis Industry Act of 2019.” The jurisdiction, supervision, powers and duti…

The Board shall not regulate the personal cultivation of cannabis as may be allowed by Guam law. The Board has no power to purchase, own, sell, or possess any cannabis items.

There is hereby created, separate and apart from all other funds of the government of Guam, the Cannabis Control Fund (Fund). All fees, fines, penalties, and other charges resulting from the licensing and enforcement of adult cannabis use on Guam shall be deposited in this Fund. …

Schools. The Board shall not issue a license for a cannabis establishment located within a distance of one thousand (1,000) feet from any public or private school and other places or facilities where youth generally congregate, which include childcare centers, public playgrounds,…

(a) Commencing October 1, 1987, the Department of Revenue and Taxation is mandated to collect at least eighty percent (80%) of all cur- rent taxes due, and seventy percent (70%) of all past due receivables. Also, commencing October 1, 1987, in all cases of unpaid business privile…

The Department of Revenue and Taxation may make satisfactory payment arrangements with delinquent taxpayers for equal bi-weekly payments of unpaid taxes due on the following terms and conditions: (a) Repayment may be made over a period of sixty (60) months or less. The Director s…

Commencing October 1, 1987, the Department of Revenue and Taxation is mandated to collect at least eighty percent (80%) of all current taxes due, and seventy percent (70%) of all past due receivables. Also, commencing October 1, 1987, in all cases of unpaid business privilege tax…

A tax is established on all conveyances, deeds, instruments, or writings whereby any lands, tenements, or other realty shall be sold, granted, transferred, or otherwise conveyed to the purchaser or purchasers, or to any other person or persons designated by such purchaser or purc…

When there is good reason to believe that a fraud has been perpetrated or attempted through the declaration of fictitious consideration in any such conveyance, deed, instrument, or writing, the Registrar of Titles shall, from the real estate rolls, or from other reliable sources,…

The following tax shall be paid on each lease, agreement, memorandum, or contract for the hire, use, or rent of any land or tenements, or portion thereof: (a) If for a period of one (1) year or less, One Dollar ($1.00). (b) If for a period of more than one (1) year, and not more …

On every mortgage or pledge of lands, estate or property, real or personal, whatsoever, where the same shall be made as security for the repayment of any definite and certain sum of money loaned at the time or previously due and owing or forborne to be paid, being payable; and on…

No instrument, paper, or document of those referred to in this Chapter, nor any copy thereof, shall be recorded until the payment of said taxes has been noted on said instrument, paper, or document, or proof has been made to the Civil Registrar that such taxes have been paid. SOU…

The provisions of Chapter 26, Article 1, of this Title, notwithstanding §26109 hereof, shall, except as otherwise provided in this Chapter, apply to taxes imposed under this Chapter. SOURCE: GC § 19203.

As used in this Chapter: (a) Commissioner means the Commissioner of Revenue and Taxation, Government of Guam. (b) Person means any individual, firm, copartnership, joint venture, association, corporation, estate, trust, or other group or combination acting as a unit. SOURCE: GC §…

The payment of taxes imposed by this Chapter shall be at such times and by such means, including returns, stamps, tickets, decalcomania, or such other reasonable devices or methods, as shall be prescribed by the Commissioner by regulation. SOURCE: GC § 19203.2.

COL 110609 There is hereby imposed a penalty at the rate of twenty-five percent (25%) of the amount of any tax imposed by this Chapter for each quarter or fraction of a quarter that any such tax remains unpaid to the Commis- sioner after the due date. The penalties imposed by §§2…

Tax. Any person required under this Chapter to pay any tax, or by regu- lations made under authority thereof to make a return, keep any records, or supply any information, who willfully fails to pay such tax, make such return, keep such record, or supply such information, at the …

The Department of Revenue and Taxation shall have responsibility for the implementation of the provisions of this Chapter. SOURCE: GC § 19000 added by P.L. 18-7:16, enacted July 8,1985; R/R by P.L. 19-24:3. COL 110609

A license fee is imposed on each of the following amusement devices which are operating to produce revenue in Guam on the effective date of this Chapter (apportioned in accordance with §22207 of this Chapter), or thereafter manufactured or constructed in, imported into Guam, main…

Every amusement device shall be registered with the Commissioner in accordance with regulations. Such regulations may provide for a suitable identification certificate, tag, or decalcomania for each device required to be registered. It shall be a misdemeanor for any person to own…

The tax imposed by this Article shall be the liability of any owner or lessee, or any officer, manager, or representative of any owner or lessee, of the amusement device, or any person operating or managing any business enterprise at which such amusement device is offered for pat…

When the tax attaches subsequent to July 1st in any tax year, it shall apply on the basis of one twelfth (1/12) of the annual rate for each full month or fraction thereof remaining in the tax year. SOURCE: GC § 19200.4.

[Repealed.] COL 110609 NOTE: § 22208, enacted by P.L. 17-56 as §19200.5 GC, was repealed by P.L. 19- 4:2. Section 5 of P.L. 19-4 contained the following language: "Section 5. No section of this Act shall be construed to allow the operation of slot machines in the territory of Gua…

Each poker machine licensed pursuant to Subsection (e) of § 22202 of this Title shall have a meter as a component part or installed thereon. The meter shall show total cash paid into the machine. Only the Director of Revenue and Taxation or his agent shall have access to the mete…

Any revenue producing or revenue generating amusement device that is not registered and licensed according to this Chapter, shall be subject to seizure and confiscation. The owner of such device shall be fined Five Thousand Dollars ($5,000.00) for each confiscated amusement devic…