{"data":{"id":"us-gu/11-gca-26304","jurisdiction":"us-gu","citation":"11 GCA § 26304","heading":"Alcoholic Beverages to Which Excise Tax not Applicable.","body":"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.","path":["Title 11: Finance and Taxation","Division 2 - Taxes","Chapter 26: Business Privilege Tax Law","ARTICLE 3: ALCOHOLIC BEVERAGE TAX"],"source_url":"https://col.guamcourts.gov/sites/default/files/11gc026_Q.pdf","current_through":"P.L. 38-133 (June 4, 2026)","vintage":"","retrieved_at":"2026-09-27T03:13:48Z","sha256":"cb8da0b6cae74064c8e93ddee2327fa917d07cb431479610fa54e7012c3f7af2","source_id":"us-gu","stale":false,"prev":"us-gu/11-gca-26303","next":"us-gu/11-gca-26305"},"notice":"GroundRules: Original legal text. Not legal advice."}