{"data":{"id":"us-gu/11-gca-26605","jurisdiction":"us-gu","citation":"11 GCA § 26605","heading":"Military Sales Drawback.","body":"There shall be allowed to any applicant therefor a drawback of the full amount of tax paid under this Article upon a satisfactory showing, within the rules and regulations promulgated by the Tax Commissioner, that:\n(a) The tobacco manufactured or produced in Guam, or brought in Guam, has been sold, consigned, and duly delivered to, an authorized purchaser for any United States military establishment in Guam;\n(b) The tobacco sold, consigned and delivered to such military establishment was not the subject of any prior sales transaction in Guam other than a transfer of substantially the entire stock in trade, good will and franchise or other rights concerning the tobacco upon which the tax has been paid;\n(c) The taxes levied under this Article have been fully paid to the government of Guam; and\n(d) The applicant applying for the drawback is a duly licensed 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":"acb6768f364018df0d8fb0180b0f22652cf412a9271eacef57fab4a5d420be8e","source_id":"us-gu","stale":false,"prev":"us-gu/11-gca-26604","next":"us-gu/11-gca-26606"},"notice":"GroundRules: Original legal text. Not legal advice."}