11 Guam Code Ann. § 6702
Terms Used In 11 Guam Code Ann. § 6702
- Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
- Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
(a) Attorney General means the Guam Attorney
General or Assistant Attorneys General.
(b) Business location or place of business means the entire premises occupied by a retail tobacco permit applicant or an entity required to hold a retail tobacco permit under this Chapter; and shall include, but is not limited to, any store, stand, outlet, vehicle, cart, location, vending machine, or structure from which cigarettes or tobacco products are sold or distributed to a consumer.
(c) Cigarette means any rolled product for smoking made wholly or in part of tobacco, irrespective of size and shape and whether or not the tobacco is flavored, adulterated, or mixed with any other ingredient, the wrapper or cover of which is made of paper or any other substance or material except tobacco.
(d) Cigarette package means a sealed package of cigarettes originating from the manufacturer and bearing the health warning required by law.
(e) Consumer means a person who acquires or possesses a cigarette or a tobacco product for personal consumption and not for resale or distribution.
(f) Department means the Department of Revenue and
Taxation.
(g) Distribute, distributes, or distribution means to sell, transfer, give, or to leave, deliver to another, or exchange with another, or to offer or agree to do the same.
(h) Entity means one (1) or more individuals, a company, a corporation, a partnership, an association, or any other type of legal entity.
(i) Falsely alter means to change a stamp in any manner so that the altered stamp falsely appears or purports to have a value or validity that is not authorized or consented to by the Department.
(j) Falsely make means to print, manufacture, or make what purports to be a stamp without the authority or consent of the Department.
(k) Falsely reuse means to affix a stamp that was previously affixed to a package of cigarettes, to another package of cigarettes.
(l) License means a license granted by Guam law that authorizes the holder to engage in the business of a wholesaler or retailer of cigarettes or tobacco products in Guam.
(m) Licensee means the holder of a license as a wholesaler or retailer granted under this Chapter.
(n) Persons means one (1) or more people, a company, a corporation, a partnership, or an association.
(o) Possession means knowingly having direct physical control at a given time, or knowingly having the power and the intention at a given time, to exercise dominion or control, either directly or through another entity.
(p) Retailer means an entity that engages in the practice of selling cigarettes or tobacco products to consumers, and includes the owner of a cigarette or tobacco product vending machine.
(q) Retail price means the ordinary, customary, or usual price paid by the consumer for the articles taxed.
(r) Retail sale or tobacco retailing means the practice of selling cigarettes or tobacco products to consumers, and includes the sale of cigarettes or tobacco through a vending machine.
(s) Sale includes every act of selling, and includes any sale or act of selling that originates from any order that is placed or submitted by means of a telephonic or other method of voice transmission, the mail, or any other delivery service, or the internet or other online service.
(t) Ship or causes to be shipped means to send by any means of transportation.
(u) Stamp means a stamp printed, manufactured, or made by authority of the Department, as provided in this Chapter, that is issued, sold, or circulated by the Department, and by the use of which the tax levied under this Chapter is paid.
(v) Wholesaler means any duly Guam licensed person who imports or causes to be imported into Guam any FDA approved or compliant cigarette products which are or will be offered for sale or used for any commercial purpose; any purchaser of warehouse receipts for such cigarettes stored in a warehouse in Guam who causes such cigarettes to be removed from such warehouse; and also any person who produces, manufactures, compounds, mixes or rolls any such cigarette products within Guam for sale.
SOURCE: Added by P.L. 34-055:1 (Oct. 14, 2017) as § 6701, renumbered by the Compiler pursuant to the authority of 1 Guam Code Ann. § 1606.