It shall be presumed that all alcoholic beverages acquired by any taxpayer have been sold in Guam by him and that alcoholicbeverages transported or imported into Guam are transported or imported for delivery and use in Guam unless one of the following is established, in reports on such forms as may be prescribed by the Tax Commissioner:

(a) That the alcoholic beverages are still in possession of the licensee.

(b) That the alcoholic beverages have been sold or delivered to another licensed alcoholic beverages manufacturer, rectifier, importer, or wholesaler.

(c) That the alcoholic beverages have been exported without Guam or sold for export by the licensee making the report and actually exported from Guam within ninety (90) days from the date of the sale or delivered on board a ship or vessel for store use or ship’s consumption, or sold to special licensees authorized under § 3226 of 11 Guam Code Ann. to sell alcoholic beverages to departing passengers at the airport or Commercial Port.

(d) That prior to the termination of possession the alcoholic beverages have been lost through unintentional destruction.

(e) That prior to the termination of possession there has been an unaccounted for loss, but the unaccounted loss shall not exceed a tolerance to be fixed by the Tax Commissioner.

(f) That the alcoholic beverages are otherwise exempt from taxation under this Article.

SOURCE: GC § 19561, amended by P.L. 12-214; Subsection (c) amended by P.L. 14-059.

NOTE: Pursuant to the authority granted by 1 Guam Code Ann. § 1606, the reference to the Government Code section subsection (e) was altered to reflect the codification of this section in the GCA.

§ 26304. Alcoholic Beverages to Which Excise Tax not
Applicable.

The tax is not imposed upon any alcoholic beverages specifically mentioned in Subsections (a) to (f), inclusive, of § 26303, nor to any alcoholic beverage manufactured in Guam.

SOURCE: GC § 19562, as amended by P.L. 10-115.