Proof of Taxation

(a)The payment of taxes levied by § 26602 and § 26603(a) of Chapter 26, Title 11, Guam Code Annotated, shall be demonstrated by the purchase of tax stamps in Guam, which shall be affixed to each cigarette package. Nothing herein shall be construed as to levy any additional taxes on the sale of cigarettes, unless expressly stated by law.

(b)Payment for the purchasing of stamps to be affixed to a cigarette package shall be reported each month and payable no later than the twentieth

(20th)day of the month following the month in which the stamps were purchased from the Department.

(c)The Department is responsible for and shall effectuate the printing, distribution, and sale of tax stamps.

(d)Any taxpayer under this Section may delay the payment of taxes in accordance with the provisions under 11 GCA § 26601(c) relative to cigarettes held and sold out of a bonded warehouse.