Guam § 3217 - Internal Revenue Taxes and Custom Duties: Exemptions and Refunds.

§ 3217. Internal Revenue Taxes and Custom Duties: Exemptions and Refunds.

(a) In respect to any sale made subsequent to October 20, 1950, pursuant to the authority contained in

subsection (b) of § 3215, the authorized seller may obtain, at any time and from time to time, compliance

with the provisions of this Act and such uniform rules and regulations as may with the approval of I

Maga’håga/Maga’låhi be promulgated by the Alcoholic Beverage Control Board and the Department of

Revenue and Taxation, exemption from the levy by the government of Guam of any and all Internal

Revenue taxes upon any of the alcoholic beverages forming the subject of such sale; provided, however,

that notwithstanding the provisions of any other law to the contrary, the proceeds of the seller from such

sale shall be subject to the business privilege tax levied by Chapter 26 of this Title.

(b) The Department of Revenue and Taxation is authorized to refund in respect to any sale made in

accordance with the provisions of subsection (a) hereof, the full amount of any Internal Revenue taxes

levied and collected by the government of Guam at any time prior or subsequent to October 20, 1950, upon

any of the alcoholic beverages forming the subject of such sale made subsequent to said date.

(c) Whoever, in connection with any exemption or refund obtained or sought to be obtained by virtue

of the provisions of this Act, knowingly makes or causes to be made any statement, written or oral, which

is false, which conceals any material fact or which is intended or calculated to mislead or deceive any public

official, officer, agent or employee, or whoever willfully violates or fails to comply with any of the rules or

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regulations duly promulgated under the provisions of this Act, shall, unless the Criminal and Correctional

Code of Guam provides a graver penalty for the specific act or omission, be guilty of a misdemeanor.