11 GCA § 26403

Rates

Guam Code AnnotatedTitle 11 — Finance and Taxation

Notwithstanding the requirements of § 16311 of Article 3, Chapter 16, Title 3, Guam Code Annotated, and any other provision of law, the following rates shall apply in computing, assessing, and collecting the liquid fuel tax, effective January 1, 2018:

(a)a tax at the rate of Fourteen Cents ($0.14) per gallon on diesel fuel; and

(b)a tax at the rate of Fifteen Cents ($0.15) per gallon on all other liquid fuel as defined herein except liquid fuel used for commercial aviation purposes which is taxed at a rate of Eight Cents ($0.08) per gallon.

§ The story of this section

Amended by P.L. 15-74 (bill & sponsor pending — earlier Legislature not yet ingested)
Amended by P.L. 17-4 (bill & sponsor pending — earlier Legislature not yet ingested)
Affected by P.L. 34-44 § 1 — introduced as Bill 122-34 · introduced by Tommy A. Morrison + 1 cosponsor

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