11 GCA § 26803: Applicability.

This Program shall apply to all taxes under Title 11 of the Guam Code Annotated, including but not limited to:

(a) Business Privilege Tax (BPT);

(b) Corporate and Individual Income Taxes;

(c) Real Property Taxes governed under Chapter 24;

(d) Alcohol, Tobacco, Liquid Fuel, Occupancy, Use, and Gaming Taxes;

(e) Other tax types as identified by DRT.