Registration: Application [Not Accepted]

The Department of Revenue and Taxation shall not accept the application for the original registration of a vehicle in Guam, unless the vehicle at the time of application is within Guam; except, that the Department may accept an application for registration of a new vehicle which is not within Guam when the application is accompanied by an affidavit signed by both the seller and purchaser giving the name and address of each, a description of the vehicle, including a statement of the weight, and a statement that the vehicle is purchased for use in Guam and not for resale and that all taxes payable in Guam have been paid or that report of such sale has been made and payment of such taxes arranged for or secured with the proper government of Guam authorities.