21 GCA § 61136: Short-Term Vacation Rental Unit Regulations.

(a) Notwithstanding Chapter 9 of Title 5, Guam Code Annotated, the Director of the Department of Revenue and Taxation shall issue or amend the necessary application, certificates, and reporting forms in accordance with this Subarticle.

(b) The Director of the Department of Revenue and Taxation may adopt or amend additional rules and regulations as are necessary and proper to implement the provisions of this Subarticle, subject to the Administrative Adjudication Act.