T·R
← Search

11 GCA § 26115

Unfair Competition

Guam Code AnnotatedTitle 11 — Finance and Taxation
View official PDF ↗

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 jurisdiction of violating this Section shall be guilty of a violation punishable by fine of not more than Fifty Dollars ($50.00) for each separate offense.

§ The story of this section

  1. Amended by P.L. 13-187 § 133 (bill & sponsor pending — earlier Legislature not yet ingested)

Interpreted by the courts:

  • 1998 Guam 4Guam vs. Marfega Trading Co., Inc., dba Islander Rent-A-Car (1998) · per Benjamin J.F. Cruz, J. · cited at ¶1

Reconstructed from the Guam Code Annotated. For the authoritative version, see the official PDF.