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59 chapters · 1,235 sections in this title.
11 GCA § 26301 Definitions
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For the purpose of this Article, the following definition of words and phrases used herein shall govern the interpretation: (a) Alcoholic beverage. Alcoholic beverage means beer, distilled spirits or wine and every liquid or solid which contains one-half (1/2) of one percent (1%)…
11 GCA § 26302 Excise Tax on Alcoholic Beverages
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An excise tax is imposed upon all alcoholic beverages (except alcoholic beverages manufactured in Guam) sold in Guam by manufacturer, manufacturer’s agents, rectifiers or wholesalers or sellers of alcoholic beverages selling alcoholic beverages with respect to which no tax has be…
11 GCA § 26303 Presumption of Sale of Alcoholic Beverages in Guam: Contrary Proof
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It shall be presumed that all alcoholic beverages acquired by any taxpayer have been sold in Guam by him and that alcoholic beverages transported or imported into Guam are transported or imported for delivery and use in Guam unless one of the following is established, in reports …
11 GCA § 26304 Alcoholic Beverages to Which Excise Tax not Applicable
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The tax is not imposed upon any alcoholic beverages specifically mentioned in Subsections (a) to (f), inclusive, of § 26303, nor to any alcoholic beverage manufactured in Guam. SOURCE: GC § 19562, as amended by P.L. 10-115:3 (Mar. 9, 1970).