11 GCA § 26604: Export Drawback.

There shall be allowed to any applicant therefor an export drawback of the full amount of a tax paid under this Article, exclusive of penalties and interest, upon fulfillment of the following conditions:

(a) That the tobacco manufactured or produced in Guam or brought into Guam, has been consigned, and duly delivered to a point outside of Guam, or delivered on board a ship or vessel for ship store use or ship’s consumption;

(b) That the tobacco so exported or so delivered for ship store use or ship’s consumption, was not subject to any sale within Guam other than a transfer involving substantially all the stock in trade, good will and franchise or other rights concerning the tobacco upon which the tax was paid;

(c) That the taxes levied hereunder have been fully paid to the government of Guam; and

(d) That the applicant is a duly licensed manufacturer, producer, wholesaler or retailer in Guam.