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11 GCA § 26301

Definitions

Guam Code AnnotatedTitle 11 — Finance and Taxation
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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%) or more of alcohol by volume and which is fit for beverage purposes either alone or when combined with other substances. CH. 26 BUSINESS PRIVILEGE TAX LAW

(b)Distilled beverage. Distilled beverage means aggie, alcohol, brandy, or whiskey and ever product of distillation of any fermented liquid which is fit for beverage purposes.

(c)Malted fermented beverage. Malted fermented beverage shall mean any beverage for human consumption manufactured from malt, wholly or in part, or from any substitute thereof, by any of the processes of fermentation.

(d)Manufacturer. Manufacturer means any person who produces alcoholic beverages in any manner.

(e)Rectifier. Rectifier means every person who colors, flavors, or otherwise processes alcoholic beverages by distillation, blending, percolating or other processes.

(f)Sale. Sale includes any transaction whereby, for any consideration, title to alcoholic beverages is transferred from one person to another and includes the delivery of alcoholic beverages pursuant to an order placed for the purchase of such beverages, and soliciting or receiving an order for such beverages, but does not include the return of alcoholic beverages by a licensee to the licensee from whom such beverages were purchased.

(g)Vinous beverage. Vinous beverage shall mean beverage for human consumption consisting of the product of the normal alcoholic fermentation of the juice of any fruit or any natural produce having the nature of, or resembling wine.

(h)Wholesaler. Wholesaler means any consignee of alcoholic beverages brought into Guam from without Guam, when the alcoholic beverages are for delivery or use within Guam; any person to whom delivery is first made in Guam of alcoholic beverages brought into Guam from without Guam for delivery or use within Guam; any person selling alcoholic beverages to non-licensees within an area over which the United States Government exercises jurisdiction, when delivery of the alcoholic beverages is made to the nonlicensees by a common carrier transporting the alcoholic beverages from a point outside Guam; any person bringing alcoholic beverages into Guam from without Guam which are not consigned to any person and which are for delivery or use within Guam.

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