Title 11 — Finance and Taxation

COL 2026-05-05 (a) On such redemption, the tax collector shall make an entry opposite the assessment on the roll on which the property was sold showing: (1) The parcel released from lien by separate redemption; (2) The portion of the amount of sold taxes paid; (3) The valuation o…

Any person claiming an interest, evidenced by a deed, deed of trust, mortgage, or decree of court, in any parcel of tax sold property which does not have a separate valuation on the roll for the year of sale to the Government, or any subsequent roll, may apply to the tax collecto…

A separate valuation shall be placed on the parcel described in the application mentioned in § 24827 and transmitted to the tax collector. Except between the time when the second installment of taxes shall have become delinquent and the time when property shall have been sold to …

(a) All or any portion of any tax, penalty or costs may be cancelled by the tax collector, with the written approval of the Attorney General, if it was levied: (1) More than once; (2) Erroneously or illegally; (3) On a portion of an assessment in excess of the value of the proper…

On discovery that any property is assessed more than once for the same year, and upon payment of all taxes justly due thereon, the tax collector shall cancel the improper assessments and charges on the roll. SOURCE: GC § 19418.

Errors in the roll, or the delinquent list, or in any tax proceeding, may be corrected by the tax collector, with the written approval of the Attorney General, at any time after the assessment and equalization period and before the sale to the government for taxes. If any such co…

With the written approval of the Attorney General, the tax collector, if all proceedings leading up to a sale or deed to the government have been correct, may correct a misstatement of fact or clerical error in: COL 2026-05-05 (a) The entry of a sale to the government by a new en…

If the property is sold or deeded to the government for taxes, and the taxes have been paid or legally cancelled or were not legally a lien on the property, the sale and deed may be cancelled by the tax collector. Where a tax or sale or deed is legally cancelled, the tax collecto…

The tax collector shall, with the written approval of the Attorney General, refund any taxes, penalties or costs if they were: (a) Paid more than once; (b) Erroneously or illegally collected; (c) Paid on an assessment of improvements which did not exist on the lien date. SOURCE: …

No refund shall be made unless written application therefor is filed with the tax collector within three (3) years after payment was made; provided, however, if the refund claim is based upon an error made by the government of Guam resulting in an over assessment of the real prop…

Claim. In the event an administrative refund claim authorized under § 24906 of this Title and filed within the period provided in § 24907 of this Title is denied in whole or in part by the tax collector, the applicant shall have the right to commence an action against the governm…

The application for refund shall be made in such form as the tax collector may prescribe, and shall be verified. Such application shall be made only by the person who made the payment or his personal representative, guardian, or heir. No refund shall be made to an assignee of the…

When taxes are payable, any assessee may pay the tax under protest, and payment under protest shall not be deemed voluntary. The protest shall be in writing, in such form as the tax collector may prescribe, and shall specify the grounds on which the tax or assessment is claimed t…

Within six (6) months after payment under protest, the person who made the payment, or his personal representative, guardian, or heir, may bring an action in the Superior Court against the government to recover the tax paid under protest. Payment of the amount of any judgment for…

COL 2026-05-05 (a) If a person by mistake pays a tax on other than the property intended and by substantial evidence convinces the tax collector that the payment was intended for another property, the tax collector may cancel the credit on the unintended property and transfer it …

If the amount paid is less than the amount due on the intended property, the balance must be paid before the transfer is made. If the amount paid is more than the amount due, the tax collector shall refund the excess. SOURCE: GC § 19428.

If the delinquent list is ready for publication or has been published, and, as a result of the transfer, the unintended property should be included in the delinquent list, the cost of advertising the unintended property shall be paid by the person applying for the transfer. SOURC…

For the purpose of this Chapter except as otherwise specifically provided, the following words and phrases, together with all of the common derivatives thereof (i.e., verbs, plurals, feminine gender, etc.), shall have the meaning ascribed to them in this Section. (a) “Business” a…

The following provisions shall govern the administration of this entire Chapter and shall apply to all taxes levied hereunder. (a) Tax District. Guam shall comprise one (1) taxing district only and no subdivision thereof shall be made for the purpose of this Chapter. (b) Tax Comm…

Any tax levied, due and uncollected under this Chapter shall be a debt due the government of Guam and shall be a lien upon any property of the debtor, then owned or subsequently acquired by him, for the amount of the unpaid balance plus all penalties and interest attached thereto…

The office of the Tax Commissioner shall have available for the enforcement of any delinquent tax assessment, the following remedies: (a) Suit. The Tax Commissioner, the Assistant Tax Commissioner, the Tax Collector, or a Deputy Tax Collector may require the Office of the Attorne…

If the taxpayer or person required by this act to remit taxes shall feel aggrieved by the assessment, he shall have the right within thirty (30) days of notice of such assessment to request from the Tax Commissioner an informal hearing on the assessment and at that time the taxpa…

If the Tax Commissioner decides after informal hearing that the tax was not assessed in accordance with the laws, rules and regulations pertaining thereto, he shall make such adjustments as are necessary to correct the assessment and then give written authority to the Treasurer o…

(a) If the Tax Commissioner’s decision is adverse to the taxpayer in whole or in part, the taxpayer shall have the right within thirty (30) days from the date of such decision to institute an action for review, irrespective of the amount, in the Superior Court of Guam. Such actio…

Pending decisions under an informal hearing pursuant to § 26104, or pending a review pursuant to § 26107, the taxpayer may stay collection of an assessment, by furnishing a bond or other security in such amount as the Tax Commissioner may deem necessary, not exceeding double the …

A taxpayer may file an action in the Superior Court of Guam, irrespective of the amount involved, for the refund of any tax imposed by this Chapter, alleged to have been erroneously or illegally assessed or collected, or of any penalty claimed to have been illegally or erroneousl…

Each and every remedy, or other provision, contained in this Chapter is expressly restricted to causes of action or other grievances which arise out of, and because of, the levy, assessment, collection or payment of a tax under this Chapter only, and is not intended to be retroac…

All taxpayers against whom a tax is levied by the provisions of this Chapter shall file returns in the manner, and at the time herein provided, and shall make payments of the tax in accordance therewith. Such returns shall be made to the Tax Commissioner. (a) Monthly Returns for …

(a) Monthly business privilege tax returns filed pursuant to § 26110(b) of this Article shall be electronically filed with the Department of Revenue and Taxation. Exemptions to this Section due to extreme hardship shall be made at the discretion of the Director of the Department …

The following penalties are hereby levied and shall be assessed and collected by the Tax Commissioner: (a) Late payment. In case of failure to pay the amount shown as tax on any return required under this Chapter on or before the date prescribed for payment of such tax, unless it…

If any tax or penalty imposed by this Chapter is not paid on or before the date prescribed for such payment, in addition to such tax and penalties, interest on the unpaid balance of the tax and penalties at an annual rate established under this Section, shall be collected for the…

It shall be unlawful for any person: (a) To refuse or fail to make any return provided to be made in this Chapter; COL 2026-05-05 (b) To make any false or fraudulent return or false statement in any return, with intent to defraud the government of Guam or to evade the payment of …

Any person violating any of the provisions of this Chapter shall be guilty of a misdemeanor. On conviction thereof by a court of competent jurisdiction, any license issued for the operation of such business shall be suspended upon such conviction for at least the period of any im…

It shall be unlawful for any taxpayer under this Chapter to advertise, or hold out to the public in any manner, directly or indirectly, that any tax levied hereunder is not considered as an element of the purchase price. Any person found guilty by a court of competent jurisdictio…

The criminal offenses provided herein shall be separate from, and in addition to, all other penalties or interest provided for in this Act. SOURCE: GC § 19520.

If any person desires to claim exemption from any tax levied under this Chapter by virtue of a specific exemption allowed herein, he may be required to furnish the Tax Commissioner a statement under oath setting forth: (a) The character of the business; (b) The provision under wh…

(a) For the purposes of ascertaining the correctness of any return, making a return where none has been made, determining the liability of any person for any tax under Articles 3 and 4 of this Chapter, or the liability of any transferee or fiduciary of any person in respect of an…

Notwithstanding any other provision of law, the Tax Commissioner may make available to the properly authorized tax officials of any state, of the Federal government, or of any other territory or possession of the United States, information contained in tax reports or returns or a…

Tax returns and other information required to be filed or furnished by the taxpayer, or any other person, shall not be open for public inspection or divulged except when testifying in any judicial or administrative proceeding in which the government of Guam, or any of its officia…

There is hereby levied and shall be assessed and collected monthly privilege taxes against the persons on account of their businesses operating within and without Guam measured by the application of rates against values, gross proceeds of sales or gross income, as the case may be…

The following rates shall apply in computing, assessing and collecting the business privilege tax: (a) Tax on the Business of Selling Tangible Personal Property. Upon every person engaging or continuing within Guam in the business of selling any tangible property whatsoever (not …

(a) The increase in the Business Privilege Tax (BPT) set forth in Subsections 26202(a), (c), (d), (e), (f), (g), (h), (i), and (j) of this Chapter effective April 1, 2003, shall not apply to income generated from the following contracts: (1) Contracts entered into or awarded prio…

The provisions of this Article, and the taxes levied thereunder, shall not apply to the following persons: (a) The government of Guam, except as authorized in § 60114.1(a) of Article 1 of Chapter 60, Title 21, Guam Code Annotated; the government of the United States; the governme…

The aggregate amount of exemption allowed under Items (9), (28), (29) and (30) of Subsection 26203(k) of this Chapter for the taxable year shall not exceed Fifty Thousand Dollars ($50,000.00). SOURCE: Added by P.L. 24-059:IV:6 (Sept. 12, 1997).

Notwithstanding any other provision of law, the taxes levied under this Article in excess of those generated from three percent (3%) of the gross proceeds of business privilege tax referenced in § 26202 shall not apply to the first Five Hundred Thousand Dollars ($500,000) earned …

[Repealed.] SOURCE: Added by P.L. 35-090:2 (June 26, 2020), effective retroactively to Jan. 1, 2020, automatically expiring two years from enactment pursuant to P.L. 35-090:3. Repealed by P.L. 36-027:2 (June 11, 2021), effective retroactively to January 1, 2020.

The provisions of this Section are restricted in application to this Article but are in addition to the general provisions of Article 1 and the rules and regulations promulgated under law by the Tax Commissioner. (a) Computing value. Where delivery of any produce is made by a per…

The statute of limitations for collections of unpaid taxes due on business privilege tax returns shall be ten years after the tax is assessed. For amendment, correction, adjustment, challenge, determination of correctness of the amount of taxes paid, or audit of income reported a…

(a) An annual business privilege tax return shall be filed on or before April 15 of each year for the previous calendar year by every Guam corporation or foreign corporation authorized to do business on Guam which has not filed a monthly or other tax return for or during the said…

In the case of a corporation, the officers, directors, and employees thereof, the liability of such directors, officers and employees of the corporation for unpaid business privilege taxes payable by the corporation shall be the same as the liability for directors, officers, and …