(b) The word transfer does not include:

(1) the assignment or sale of the interest reserved by a seller as security for payment of the sale price, whether such interest is defined in a conditional sale agreement, a chattel mortgage, or other kind of instrument; or

(2) the repossession of a motor vehicle in the exercise of a right or power reserved by or granted to a seller and described in the instrument defining the security interest reserved by such seller.

(c) The Director of Revenue and Taxation is authorized to charge fees in relation to changes in the registration of motor vehicles:

(1) Change in motor vehicle body or engine $10.00 (2) Trailer registration $10.00
(3) Change in owner status arising from
marriage, death, divorce $10.00

(4) Change in ownership arising
from repossession $10.00 (5) Purchase from bonafide auto dealer $10.00

SOURCE: GC § 19450, enacted by P.L. 1-88 as amended by P.L. 3-77. Subsection
(c) added by P.L. 29-002:V:I:50 (May 18, 2007).

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16 Guam Code Ann. VEHICLES
CH. 25 VEHICLE TRANSFER TAX