(b) Payment for the stamps shall be made no later than the twentieth (20th) day of the month following the month in which the stamps were purchased from the Department.

(c) 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. Payment for the stamps for cigarettes held and sold out of a bonded warehouse shall be made no later than the twentieth (20th) day of the month following the month in which the stamps and associated cigarettes were issued and sold out of the bonded warehouse.

SOURCE: Added by P.L. 34-055:2 (Oct. 14, 2017) as § 6804, renumbered by the Compiler pursuant to the authority of 1 Guam Code Ann. § 1606.