11 GCA § 1105: References.

All references to the Department of Finance in Titles XVII, XXXVII, and XXXIX, Government Code of Guam, in this Title or Title 16 of the Guam Code Annotated, and in Title 18, Part 1, of this Code, shall mean Department of Revenue and Taxation. All reference to the Director of Finance or Commissioner of Revenue and Taxation in such Titles and Chapters shall mean Director of Revenue and Taxation. All reference in Chapter III, Title XLIV, Government Code of Guam, to the Department of Commerce and Director of Commerce shall mean the Department of Revenue and Taxation and Director of Revenue and Taxation, respectively.