{"data":{"id":"us-gu/11-gca-28108.1","jurisdiction":"us-gu","citation":"11 GCA § 28108.1","heading":"Payment of Use Tax.","body":"All taxpayers against whom a tax is levied by the provisions of this Chapter shall pay Use Taxes immediately upon the property’s importation or use. The Use Taxes shall be paid at authorized banks, financial institutions or at designated offices of the government of 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":"35fda8c97c9123b30ea829aba1eac5eec16a2b0fccc559a464af239f7dea0970","source_id":"us-gu","stale":false,"prev":"us-gu/11-gca-28108","next":"us-gu/11-gca-28109"},"notice":"GroundRules: Original legal text. Not legal advice."}