EXECUTIVE ORDER N0.          3-91           


     WHEREAS, 13 YSC 112 authorizes the Chief of Revenue, with the approval of the Director of Administrative Services and the Governor, to prescribe such regulations as are necessary to collect all taxes levied under the State Tax Act of 1979 as amended; and

     WHEREAS, the Chief has determined, and approved by the Director of Administrative Services, that 13 YSC 106 relating to due date of taxes will be better enforced pursuant to regulations issued under 13 YSC 112.

     NOW, THEREFORE, pursuant to the authority vested in me as Governor, the mandates of 13 YSC 112, and the Administrative Procedures Act, the proposed set of regulations on due dates of taxes is hereby adopted and promulgated effective 20 days upon filing with the Chief Clerk of the Legislature and the Attorney General.

     IN WITNESS WHEREOF, I have hereunto set my hand and affixedmy seal this    22nd      day of                   ,1991.

Petrus Tun, Governor
                                                                                                     The State of Yap


1.  Introduction. The due date of taxes to the State pursuant to 13 YSC 106 need better enforcement and this can only be done per regulations. Over the years, the delinquent rates of taxes have been high, and due date of taxes need to be regulated in response to the problem and for better collection and enforcement purposes.

2.   Due Date of Taxes. Taxes levied by Title 13 of the Yap State Code, Chapter 1, shall attach after the release of an item from the port of entry of the State, upon removal of the items from the original box, case, container, bale or other package, or upon the occupancy of a hotel room or the rental of a motor vehicle, as the case may be. All hotel room occupancy taxes and all motor vehicle taxes that attach during each quarter of the government fiscal year shall be paid to the Division of Revenue within fifteen (15) days after the end of the fiscal quarter. All excise taxes shall be paid to the Division of Revenue within ten (10) working days after removal of the items from their original box, case, container, bale or other package. It is presumed that items have been removed from their original box, case, container, bale or other package on the sixtieth calendar day from the date of the FSM National government import tax release stamp on said items..

3.   Effective Date. The effective date of these regulations is as provided in the
Executive Order.

      /s/                                                                     /s/                                        
Chief of  Revenue                                        Director
                                                                       Office of Administrative Services

Received and Filed on              February 22             ,1991.

                                       Chief Clerk of the Legislature

Received and Filed on               February 22 ,               1991.

                                       Attorney General