Applicability

This Program shall apply to all taxes under Title 11 of the Guam Code Annotated, including but not limited to:

(a)Business Privilege Tax (BPT);

(b)Corporate and Individual Income Taxes;

(c)Real Property Taxes governed under Chapter 24;

(d)Alcohol, Tobacco, Liquid Fuel, Occupancy, Use, and Gaming Taxes;

(e)Other tax types as identified by DRT.