{"data":{"id":"us-gu/16-gca-25101","jurisdiction":"us-gu","citation":"16 GCA § 25101","heading":"Purpose.","body":"The purpose of this Chapter is to establish a fair, transparent, and administratively efficient method for taxing the transfer of vehicle titles in Guam. This Chapter ensures taxation is based on the actual value of a vehicle as stated in a notarized Bill of Sale, rather than an arbitrary or estimated valuation such as an appraisal or blue book value.","path":["Title 16: Vehicles","Chapter 25: Vehicle Transfer Tax"],"source_url":"https://col.guamcourts.gov/sites/default/files/16gc025_0.pdf","current_through":"P.L. 38-133 (June 4, 2026)","vintage":"","retrieved_at":"2026-09-27T03:41:58Z","sha256":"70bf8c68e32b44ea64f86f3c9c3caae0505fe635538a4bfb9c6d8b1851b4fe67","source_id":"us-gu","stale":false,"prev":"us-gu/16-gca-23108","next":"us-gu/16-gca-25102"},"notice":"GroundRules: Original legal text. Not legal advice."}