11 GCA § 28103

Levy of Tax

Guam Code AnnotatedTitle 11 — Finance and Taxation

There is hereby levied on the landed value of, and shall be paid and collected, in the manner, at the times, and by the persons, hereinafter provided a use tax upon the use or consumption of all property (as hereinabove defined) in Guam.

§ The story of this section

Amended by P.L. 31-77 § XII — introduced as Bill 1-31

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