16 GCA § 25103
Taxation on Transfer of Vehicle Title
View official PDF ↗(a)The tax on the transfer of a vehicle title in Guam shall be based on the actual sale price as stated in the Bill of Sale.
(b)The Department of Revenue and Taxation shall require a copy of the Bill of Sale to be submitted with the title transfer application.
Reconstructed from the Guam Code Annotated. For the authoritative version, see the official PDF.