{"data":{"id":"us-gu/11-gca-1102","jurisdiction":"us-gu","citation":"11 GCA § 1102","heading":"Definitions.","body":"As used in this Chapter:\n(a) Director means the Director of Revenue and Taxation;\n(b) Department means the Department of Revenue and Taxation.","path":["Title 11: Finance and Taxation","Division 1 - Department of Revenue and Taxation.","Chapter 1: Administration"],"source_url":"https://col.guamcourts.gov/sites/default/files/11gc001.pdf","current_through":"P.L. 38-133 (June 4, 2026)","vintage":"","retrieved_at":"2026-09-27T03:11:38Z","sha256":"9caa459d0eb206afd13eb1310fc01a159cc01084e2ab59d4ba6def545079ecff","source_id":"us-gu","stale":false,"prev":"us-gu/11-gca-1101","next":"us-gu/11-gca-1103"},"notice":"GroundRules: Original legal text. Not legal advice."}