View Comments A local wholesale company sued Department of Revenue and Taxation Director Dafne Shimizu, asking the Superior Court of Guam to require Shimizu to follow the law and implement a tax stamp on cigarettes sold here. Shimizu has until 2 p.m. May 19 to implement the law, otherwise she is required to tell the court why she has not done so. Western Sales Trading Company told the court the failure to issue stamps to monitor and enforce tax collections puts the company at a price disadvantage if the island’s other tobacco wholesalers aren’t collecting and paying the taxes.