10 GCA § 51305: Levy and Collection of Recycling Fees.

The Director of Revenue and Taxation is hereby authorized to levy a Recycling Fee on individuals who are renewing their annual motor vehicle registration with the Department of Revenue and Taxation Division of Motor Vehicles, through the vehicle registration system. The Director of Revenue and Taxation shall collect the Recycling Fees mandated by this Article and transmit the fees to the Administrator for deposit in the Recycling Revolving Fund. Monies collected, herein, shall be deposited in the Recycling Revolving Fund within twenty (20) days following the end of the month for which the fees are collected. Revenues from the collection of these fees shall be reported in the Special Revenue Fund Tracking Report in accordance with Title 2, Guam Code Annotated, § 13109 (a)(1).