{"data":{"id":"us-gu/11-gca-26405","jurisdiction":"us-gu","citation":"11 GCA § 26405","heading":"Regulations, Reports of Transfers, etc.","body":"All transfers of liquid fuel in Guam shall be reported by the distributor transferring the liquid fuel in such manner and at such time as the Tax Commissioner may adopt by regulation. The Tax Commissioner may also adopt such other regulations as to be consistent with the statute and as may be necessary to administer and implement this Article 4.","path":["Title 11: Finance and Taxation","Division 2 - Taxes","Chapter 26: Business Privilege Tax Law","ARTICLE 4: LIQUID FUEL 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":"d916df18a1e164e53476ea9407535ea64c3b09f7c1f780f416232b0579b9e5bb","source_id":"us-gu","stale":false,"prev":"us-gu/11-gca-26404","next":"us-gu/11-gca-26406"},"notice":"GroundRules: Original legal text. Not legal advice."}