Reports

On or before the twentieth

(20th)day of each month, every wholesaler shall file with the Department a report showing the cigarettes and tobacco products sold, possessed, or used by the wholesaler during the preceding calendar month, and of the taxes chargeable against the taxpayer in accordance with this Chapter. Such reports are public records as defined by 5 GCA § 10102(d). The form of the report shall be prescribed by the Department and shall include:

(a)a separate statement of the cigarettes imported into and sold within Guam;

(b)the amount of stamps purchased and used; and

(c)any other information that the Department may deem necessary for the proper administration of this Chapter.