{"data":{"id":"us-gu/16-gca-25102","jurisdiction":"us-gu","citation":"16 GCA § 25102","heading":"Definitions.","body":"For the purposes of this Chapter, the following terms shall mean:\n(a) “Bill of Sale” means a document that confirms the sale and purchase of a vehicle, including the agreed-upon sale price between the buyer and the seller. Other forms of verification may be accepted, subject to the approval of the Director of the Department of Revenue and Taxation.\n(b) “Vehicle” means any motor vehicle required to be registered under the laws of Guam.\n(c) “Transfer” and “Transfer of Ownership” means the process of changing the legal owner of a vehicle.\n(d) “The Department” means the Department of Revenue and Taxation.","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":"942dea8307af9576af4bc3c9dbcfa4697c21e1e31fe4d835d7909e7de4180dad","source_id":"us-gu","stale":false,"prev":"us-gu/16-gca-25101","next":"us-gu/16-gca-25103"},"notice":"GroundRules: Original legal text. Not legal advice."}