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us-gu · Through P.L. 38-133 (June 4, 2026)

5 GCA § 3114: Department of Revenue and Taxation.

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Where this section sits in the code
  1. Title 5: Government Operations
  2. Division 1 - Laws Applicable to Executive Branch
  3. Chapter 3: Departments of the Government
  4. ARTICLE 1: THE EXECUTIVE

There is within the Executive Branch of the government of Guam a Department of Revenue and Taxation. The Director of Revenue and Taxation is the head of the Department of Revenue and Taxation. The Director of Revenue and Taxation is appointed by the Governor with the advice and consent of the Legislature.

Collected 2026-09-27T02:16:58Z. Source file · JSON

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