{"data":{"id":"us-gu/11-gca-1103","jurisdiction":"us-gu","citation":"11 GCA § 1103","heading":"Purpose of Department.","body":"The Department shall be responsible for the administration of this Chapter and the performance of the responsibilities and duties assigned by law. It shall be charged with the enforcement of the tax laws of Guam and the collection of revenue. It shall also be the government agency generally responsible for licensing and registration as well as allied and connected enforcement functions.","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":"eb0c87468987a2e1a410669b11c8de4716b3d2a62b3623ec7cabf2d3df34ecbd","source_id":"us-gu","stale":false,"prev":"us-gu/11-gca-1102","next":"us-gu/11-gca-1104"},"notice":"GroundRules: Original legal text. Not legal advice."}