11 GCA § 26204: General Provisions.

The provisions of this Section are restricted in application to this Article but are in addition to the general provisions of Article 1 and the rules and regulations promulgated under law by the Tax Commissioner.

(a) Computing value. Where delivery of any produce is made by a person to affiliated persons, or under other circumstances where the relation between the parties is such that the consideration paid, if any, is not indicative of the true value of the products delivered, the tax imposed by this Act shall be measured by the value of said products rather than by the gross income or the gross proceeds of sale accruing therefrom.

(b) Tax in Addition to Other Taxes. Taxes levied by this Article shall be in addition to any other taxes or licenses imposed by the laws of Guam or the United States, except as specifically provided otherwise, and shall be a condition precedent to engaging in any business, trade or calling taxable hereunder.