11 Guam Code Ann. § 6812
Terms Used In 11 Guam Code Ann. § 6812
- Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
- Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
(1) Any person who intentionally, knowingly, or recklessly resells, or offers for resale, tax-exempt cigarettes purchased at sales outlets operated under the regulations of the armed services of the United States shall be guilty of a violation of this Article, and punishable as provided in § 6810 or § 6811 of this Article.
(2) For the purposes of this Section, “”person”” means one (1) or more people, a company, a corporation, a partnership, or any combination of individuals.
(b) No cigarette tax stamp shall be required to be paid upon cigarettes that are sold outside of Guam, including cigarettes sold for export outside of Guam and cigarettes sold through duty free outlets located at the A.B. Won Pat International Airport Guam which are intended to be transported outside of Guam by outgoing travelers; provided, that it shall be unlawful for any person to purchase such tax-exempt cigarettes for purposes of resale on Guam.
(c) Unless otherwise exempt from taxes by this Chapter, it
shall be presumed that all cigarettes are subject to the taximposed by this Chapter, unless the contrary is established, and the burden of proof that they are not taxable shall be upon the person having possession of them.
SOURCE: Added by P.L. 34-055:2 (Oct. 14, 2017) as § 6811, renumbered and subitem designations added by the Compiler pursuant to the authority of 1 Guam Code Ann. § 1606.
2017 NOTE: Internal references in subsection (a)(1) were altered to reflect the renumbering of sections.