{"data":{"id":"us-gu/11-gca-26604","jurisdiction":"us-gu","citation":"11 GCA § 26604","heading":"Export Drawback.","body":"There shall be allowed to any applicant therefor an export drawback of the full amount of a tax paid under this Article, exclusive of penalties and interest, upon fulfillment of the following conditions:\n(a) That the tobacco manufactured or produced in Guam or brought into Guam, has been consigned, and duly delivered to a point outside of Guam, or delivered on board a ship or vessel for ship store use or ship’s consumption;\n(b) That the tobacco so exported or so delivered for ship store use or ship’s consumption, was not subject to any sale within Guam other than a transfer involving substantially all the stock in trade, good will and franchise or other rights concerning the tobacco upon which the tax was paid;\n(c) That the taxes levied hereunder have been fully paid to the government of Guam; and\n(d) That the applicant is a duly licensed manufacturer, producer, wholesaler or retailer in Guam.","path":["Title 11: Finance and Taxation","Division 2 - Taxes","Chapter 26: Business Privilege Tax Law","ARTICLE 6: TOBACCO 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":"8bf924df5e23fe036343c5c97ff1c1834e363bf48e5cc1b7dc42612a7845f81d","source_id":"us-gu","stale":false,"prev":"us-gu/11-gca-26603","next":"us-gu/11-gca-26605"},"notice":"GroundRules: Original legal text. Not legal advice."}