Guam § 58127 - Sale of Petroleum Products.
Full text of Guam Guam Code Annotated § 58127 — Sale of Petroleum Products., with citation guidance and answers to common questions.
§ 58127. Sale of Petroleum Products.
All taxes levied or paid by virtue of Article 2, Chapter 26, Title 11, Guam Code Annotated, known as
business privilege taxes, shall be abated or rebated for a period up to ten (10) years from the effective date
of the Qualifying Certificate therefor, for those gross receipts derived from the sale of petroleum products
manufactured in Guam and sold to agencies or instrumentalities of the United States of America, or agencies
or instrumentalities of the government of Guam, by the manufacturer thereof; provided, that a Qualifying
Certificate for such a tax rebate or abatement is granted pursuant to the provisions of this subsection; and
provided, further, that at any such time that a manufacturer possessing such a Qualifying Certificate no
longer continues to qualify for the Certificate, the taxes shall no longer be abated or rebated.
COL 2025-08-27
Source: official Guam text · Last verified 2026-08-27
Frequently Asked Questions About Guam § 58127
What does Guam Code Annotated § 58127 cover?
Section 58127 ("Sale of Petroleum Products.") is part of the Guam Code Annotated, the codified statutory law of Guam. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Guam § 58127?
A common citation format is "Guam Code Annotated § 58127" (Guam). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Guam law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Guam official source linked on this page or consult a licensed Guam attorney.
How does Guam § 58127 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Guam can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Guam.