All transfers of liquid fuel in Guam shall be reported by the distributor transferring the liquid fuel in such manner and at such time as the Tax Commissioner may adopt by regulation. The Tax Commissioner may also adopt such other regulations as to be consistent with the statute and as may be necessary to administer and implement this Article 4.

SOURCE: Added by P.L. 24-206:7.

2015 NOTE: This provision was originally codified from GC § 19573, entitled “”Claim for Drawback.”” Repealed by P.L. 24-205:6.