e rate of the tax hereby imposed shall be four percent (4%). Effective April 1, 2003, the rate of the tax hereby imposed shall be six percent (6%) through March 31, 2004, after which the rate shall revert to four percent (4%).
SOURCE: GC § 19603. Amended by P.L. 27-05:V:8. Amended by P.L.
27-76:7.

§ 28105. Persons Taxable; Computation of Tax; Payable
When.
Every person who imports into Guam, or acquires in Guam from any other person to taxable under 11 Guam Code Ann., Chapter 26, in respect to the transaction by which the former acquired the same, any property for his use or consumption, shall be subject to a tax in respect to such use or consumption at the rate in this Chapter provided, measured by the landed value of such property, which tax shall be payable:
(a) In the case of property imported in foreign commerce, at the time such property loses its character as an import and its immunity as such from taxation by the government of Guam;
(b) In the case of property imported in interstate commerce, at the time such property comes to rest in Guam and ceases to have its character as an article in interstate commerce; and
(c) In the case of property acquired otherwise than through importation into Guam by the taxpayer in foreign or interstate commerce, at the time of such acquisition;
(d) In the event that the tax may not legally be levied in respect to the property concerned at the time and under the circumstances provided in Paragraphs (a), (b) or (c) of this Section, the tax shall be levied and become payable at the commencement by the taxpayer of any use or consumption of the property which is taxable by the government of Guam.
(e) The Guam Customs and Quarantine Agency shall collect the use tax mandated by this chapter on behalf of the Department of Revenue and Taxation on:
(1) taxable property which comes in at the Guam Commercial Port, or any other seaport in Guam, with any tax for which an exemption is not claimed, to be collected prior to release;
(2) taxable property which comes in as freight or unaccompanied baggage at the A.B. Won Pat International Airport, or any other airport in Guam; and
(3) taxable property which comes in as accom- panied baggage at the A.B. Won Pat International Airport, or any other airport in Guam.
(f) The Director of the Department of Revenue and Taxation is authorized to promulgate rules and regulations in accordance with the Administrative Adjudication Law to enforce the intent of this law within 90 days of enactment of this Act.
(g) The Customs and Quarantine shall collect the Use Tax on construction equipment for the performance of a construction contract as mandated by this Chapter, and will maintain a database of the inventory of taxed equipment to reconcile with tax collected.
The value of property at the time the tax first becomes payable in respect thereof, shall be the value used for the computation of the tax.
SOURCE: GC § 19604. Subsections (e), (f), and (g) added by P.L. 24-
14:5. Subsection (g) repealed by P.L. 24-059:III:21. P.L. 31-
077:XII:37(e) (Sept. 20, 2011), amended the first paragraph and added subsection (g).