General Provisions

The following general provisions are restricted in application to this Article, and are in addition to the general provisions of Article 1 and the rules and regulations promulgated under authority of law by the Tax Commissioner.

(a)Definitions. When used in this Article the following definitions of words and phrases used herein shall govern the interpretations:

(1)“Distributors” shall mean and include any person who refines, manufactures, produces, blends or compounds liquid fuel in Guam, or who imports liquid fuel into Guam, or who receives in Guam liquid fuel with respect to which the liquid fuel tax is not already imposed hereunder, or who receives liquid fuel in Guam in bulk form from a Distributor, as defined in this Subsection and who acquires physical possession of such liquid fuel or rights in such liquid fuel directly from a pipeline, directly from a cargo ship, or via an in-tank change or ownership of such liquid fuel occurring in a petroleum facility, and includes the United States, and any agency or instrumentality thereof, as well as any other person, to the extent such inclusion is authorized by the laws of the United States, and particularly by 4 U.S.C. § 104, as amended.

(2)“Consumer” shall mean and include any person who purchases liquid fuel for his own use or storage, but shall not mean a person who purchases for resale, provided such person is properly licensed to engage in the business of selling liquid fuel. Consumer shall also mean and include any distributor who consumes the liquid fuel itself as the end-user.

(3)“Liquid fuel” or “fuel” shall mean and include all liquids ordinarily, practically and commercially usable in internal combustion, turbo-jet and jet engines for the generation of power CH. 26 BUSINESS PRIVILEGE TAX LAW and shall include all distillates of, and condensates from petroleum, natural gas, coal, coal tar and vegetable ferments, such distillates and condensates being ordinarily designated as gasoline, butane, naphtha, benzol, benzine, kerosene and alcohol so usable, but not restricted to such designation. However, kerosene purchased for actual use other than internal combustion, turbojet, or jet engines and crude oil are specifically excluded from the meaning of liquid fuel under this Article. Bio-fuels such as bio-diesel, ethanol, and vegetable/microbe ferments; and nonpetroleum-based fuels, including hydrogen fuels, are specifically excluded from the meaning of liquid fuel under this Article if manufactured on Guam.

(4)“Diesel fuel” shall mean and include all petroleum-based liquids ordinarily, practically and commercially usable in those ignition-compression engines commonly known as diesel engines.

(5)[No text]

(A)“Transfer” shall mean and include any sale, conveyance, assignment, disposition or change of possession of liquid fuel made or effected in Guam by a distributor to Consumer, and shall also mean and include all liquid fuel dedicated or made available by a distributor for retail sales to consumers in Guam by the said distributor or wholesale sales to independent retailers, or use by the distributor as a consumer.

(B)“Export Transfer” shall mean any export of liquid fuel from a point within Guam to a point outside of Guam.

(6)“Dedicated or made available”

(A)shall mean and include the point in time when liquid fuel is delivered by a distributor to any facility or device used or to be used by the said distributor to dispense liquid fuel to consumers in the case of a distributor who operates its own retail activities; or

(B)the point in time when liquid fuel is delivered to an independent retailer in the case wherein a distributor transfers liquid fuel to an independent retailer.

(7)“Stock gain or loss” is any gain or loss in quantity or volume of liquid fuel resulting from natural phenomena that may give rise to a gain or loss or any other gain or loss deemed by the Tax Commissioner to have resulted from an effect not caused directly or indirectly by such distributor.