{"data":{"id":"us-gu/11-gca-26502","jurisdiction":"us-gu","citation":"11 GCA § 26502","heading":"Automotive Surcharge. Levy.","body":"Except for liquid fuel used for aviation purposes, there is hereby levied an automotive surcharge of Four Cents ($0.04) per gallon on all liquid fuel taxed pursuant to Subsection (b) of § 26403 of this Title. This automotive surcharge shall be in addition to the liquid fuel tax levied pursuant to Subsection (b) of § 26403 of this Title.","path":["Title 11: Finance and Taxation","Division 2 - Taxes","Chapter 26: Business Privilege Tax Law","ARTICLE 5: AUTOMOTIVE SURCHARGES"],"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":"f6affed7dcff1bc51bc6e7bfa9f40c198c83a5bbbe9162a615e7947348a86651","source_id":"us-gu","stale":false,"prev":"us-gu/11-gca-26501","next":"us-gu/11-gca-26503"},"notice":"GroundRules: Original legal text. Not legal advice."}