us-gu · Through P.L. 38-133 (June 4, 2026)

11 GCA § 26304: Alcoholic Beverages to Which Excise Tax not Applicable.

Where this section sits in the code

Title 11: Finance and Taxation
Division 2 - Taxes
Chapter 26: Business Privilege Tax Law
ARTICLE 3: ALCOHOLIC BEVERAGE TAX

The tax is not imposed upon any alcoholic beverages specifically mentioned in Subsections (a) to (f), inclusive, of § 26303, nor to any alcoholic beverage manufactured in Guam.

Collected 2026-09-27T03:13:48Z. Source file · JSON

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