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11 GCA § 6702

Supplemental Definitions

Guam Code AnnotatedTitle 11 — Finance and Taxation
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Unless the context otherwise requires, the definitions set forth herein and in 11 GCA § 6101 shall govern the construction and interpretation of this Article. “Attorney General” means the Guam Attorney General or Assistant Attorneys General. “Business location” or “place of business” means the entire premises occupied by a retail tobacco permit applicant or an entity required to hold a retail tobacco permit under this Chapter; and shall include, but is not limited to, any store, stand, outlet, vehicle, cart, location, or structure from which cigarettes or tobacco products are sold or distributed to a consumer. “Cigarette” means any rolled product for smoking made wholly or in part of tobacco, irrespective of size and shape and whether or not the tobacco is flavored, adulterated, or mixed with any other CH. 6 TOBACCO CONTROL ACT OF 2006 ingredient, the wrapper or cover of which is made of paper or any other substance or material except tobacco. “Cigarette package” means a sealed package of cigarettes originating from the manufacturer and bearing the health warning required by law. “Consumer” means a person who acquires or possesses a cigarette or a tobacco product for personal consumption and not for resale or distribution. “Department” means the Department of Revenue and Taxation. “Distribute,” “distributes,” or “distribution” means to sell, transfer, give, or to leave, deliver to another, or exchange with another, or to offer or agree to do the same. “Entity” means one

(1)or more individuals, a company, a corporation, a partnership, an association, or any other type of legal entity. “Falsely alter” means to change a stamp in any manner so that the altered stamp falsely appears or purports to have a value or validity that is not authorized or consented to by the Department. “Falsely make” means to print, manufacture, or make what purports to be a stamp without the authority or consent of the Department. “Falsely reuse” means to affix a stamp that was previously affixed to a package of cigarettes, to another package of cigarettes. “License” means a license granted by Guam law that authorizes the holder to engage in the business of a wholesaler or retailer of cigarettes or tobacco products in Guam. “Licensee” means the holder of a license as a wholesaler or retailer granted under this Chapter. “Persons” means one

(1)or more people, a company, a corporation, a partnership, or an association. “Possession” means knowingly having direct physical control at a given time, or knowingly having the power and the intention at a given time, to exercise dominion or control, either directly or through another entity. “Retailer” means an entity that engages in the practice of selling cigarettes, tobacco or nicotine products, or electric cigarettes to consumers. “Retail price” means the ordinary, customary, or usual price paid by the consumer for the articles taxed. “Retail sale” or “tobacco retailing” means the practice of selling cigarettes, tobacco or nicotine products, or electronic cigarettes to consumers. “Sale” includes every act of selling, and includes any sale or act of selling that originates from any order that is placed or submitted by means of a telephonic or other method of voice transmission, the mail, or any other delivery service, or the internet or other online service. “Ship” or “causes to be shipped” means to send by any means of transportation. “Stamp” means a stamp printed, manufactured, or made by authority of the Department, as provided in this Chapter, that is issued, sold, or circulated by the Department, and by the use of which the tax levied under this Chapter is paid. “Wholesaler” means any duly Guam licensed person who imports or causes to be imported into Guam any FDA approved or compliant cigarette products which are or will be offered for sale or used CH. 6 TOBACCO CONTROL ACT OF 2006 for any commercial purpose; any purchaser of warehouse receipts for such cigarettes stored in a warehouse in Guam who causes such cigarettes to be removed from such warehouse; and also any person who produces, manufactures, compounds, mixes or rolls any such cigarette products within Guam for sale.

§ The story of this section

  1. Enacted by P.L. 34-55 § 1 — introduced as Bill 77-34 · introduced by Michael F.Q. San Nicolas
  2. Affected by P.L. 37-79 § 12 — introduced as Bill 187-37 · introduced by Sabina Flores Perez + 14 cosponsorsWatch the public hearing · Dec 12, 2023

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