11 GCA § 28108.1

Payment of Use Tax

Guam Code AnnotatedTitle 11 — Finance and Taxation

All taxpayers against whom a tax is levied by the provisions of this Chapter shall pay Use Taxes immediately upon the property’s importation or use. The Use Taxes shall be paid at authorized banks, financial institutions or at designated offices of the government of Guam.

§ The story of this section

Enacted by P.L. 24-12 § 11 — introduced as Bill 56-24

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