Reports for banks and lending institutions are due on the 90th day following the taxpayer's tax year. Property imported for resale is not subject to this tax. The tax does not apply to property having had a substantial use by the person bringing it into Guam before importation, or to machinery and other moved when the contract or other work is completed. This tax is levied on the distributor of liquid fuel. This tax applies only to spectacle amusement, such as, movies, boxing and similar events.
Tax occurs upon transfer of vehicle.
Not applicable upon transfer of title directly from a licensed dealer.