{"data":{"id":"us-gu/11-gca-28103","jurisdiction":"us-gu","citation":"11 GCA § 28103","heading":"Levy of Tax.","body":"There is hereby levied on the landed value of, and shall be paid and collected, in the manner, at the times, and by the persons, hereinafter provided a use tax upon the use or consumption of all property (as hereinabove defined) in Guam.","path":["Title 11: Finance and Taxation","Division 2 - Taxes","Chapter 28: Use Tax Law"],"source_url":"https://col.guamcourts.gov/sites/default/files/11gc028_0.pdf","current_through":"P.L. 38-133 (June 4, 2026)","vintage":"","retrieved_at":"2026-09-27T03:13:58Z","sha256":"ccc6a0310aa1d47df88510f8a1d9cb5789a5454f39fc5a044a955ea2c4bc7057","source_id":"us-gu","stale":false,"prev":"us-gu/11-gca-28102","next":"us-gu/11-gca-28104"},"notice":"GroundRules: Original legal text. Not legal advice."}