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

11 GCA § 6802: Affixation; Required Prior to Distribution; Method and Manner.

(a) A licensee or the authorized agent or designee of a licensee shall affix a stamp to the bottom of each individual package of cigarettes prior to distribution.
(b) No individual package of cigarettes may be sold or offered for sale to the general public unless affixed with the stamp required under this Section.
(c) [Repealed.]
(d) The Department may adopt rules regarding the method and manner of affixing stamps to a cigarette package.
(e) For the purpose of allowing compensation for the costs necessarily incurred in affixing the proper tax stamps to each package of cigarettes prior to distribution, each licensee or authorized agent or a designee of a licensee purchasing stamps from the Department may purchase the stamps at a reduction of three and three quarters percent (3.75%) of the denominated value of each stamp purchased. The reduction shall be the only discount allowed to purchasers from the Department. If a purchaser does not comply with all of the provisions of Guam law, the licensee shall pay the full denominated value of the stamps purchased until the licensee has complied.

Where this section sits in the code

Title 11: Finance and Taxation
Division 1 - Department of Revenue and Taxation.
Chapter 6: Tobacco Control Act of 2006
ARTICLE 8: STAMPING OF CIGARETTES

(a) A licensee or the authorized agent or designee of a licensee shall affix a stamp to the bottom of each individual package of cigarettes prior to distribution.

(b) No individual package of cigarettes may be sold or offered for sale to the general public unless affixed with the stamp required under this Section.

(d) The Department may adopt rules regarding the method and manner of affixing stamps to a cigarette package.

(e) For the purpose of allowing compensation for the costs necessarily incurred in affixing the proper tax stamps to each package of cigarettes prior to distribution, each licensee or authorized agent or a designee of a licensee purchasing stamps from the Department may purchase the stamps at a reduction of three and three quarters percent (3.75%) of the denominated value of each stamp purchased. The reduction shall be the only discount allowed to purchasers from the Department. If a purchaser does not comply with all of the provisions of Guam law, the licensee shall pay the full denominated value of the stamps purchased until the licensee has complied.

Collected 2026-09-27T03:12:28Z. Source file · JSON

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