Notwithstanding the requirements of § 16311 of Article 3, Chapter 16, Title 3, Guam Code Annotated, and any other provision of law, the following rates shall apply in computing, assessing, and collecting the liquid fuel tax, effective January 1,
2018:

(a) a tax at the rate of Fourteen Cents ($0.14) per gallon on diesel fuel; and

(b) a tax at the rate of Fifteen Cents ($0.15) per gallon on all other liquid fuel as defined herein except liquid fuel used for commercial aviation purposes which is taxed at a rate of Eight Cents ($0.08) per gallon.

SOURCE: GC § 19571, amended by P.L. 15-074 (Oct. 24, 1979), P.L. 17-
004 (Apr. 7, 1983), and P.L. 34-044:1 (Oct. 12, 2017).