(a) A licensee or the authorized agent or designee of a licensee shall affix a stamp to the bottom of each individual package of cigarettes prior to distribution.

(b) No individual package of cigarettes may be sold or offered for sale to the general public unless affixed with the stamp required under this Section.

(c) No cigarette package may be placed or stored in a vending machine unless affixed with the stamp required under Subsection (a) of this Section.

(d) The Department may adopt rules regarding the method and manner of affixing stamps to a cigarette package.(e) For the purpose of allowing compensation for the costs necessarily incurred in affixing the proper tax stamps to each package of cigarettes prior to distribution, each licensee or authorized agent or a designee of a licensee purchasing stamps from the Department may purchase the stamps at a reduction of fourtenths of one percent (0.4%) of the denominated value of each stamp purchased. The reduction shall be the only discount allowed to purchasers from the Department. If a purchaser does not comply with all of the provisions of Guam law, the licensee shall pay the full denominated value of the stamps purchased until the licensee has complied.

SOURCE: Added by P.L. 34-055:2 (Oct. 14, 2017) as § 6801, renumbered by the Compiler pursuant to the authority of 1 Guam Code Ann. § 1606.