{"data":{"id":"us-gu/11-gca-24106","jurisdiction":"us-gu","citation":"11 GCA § 24106","heading":"Rules and Regulations.","body":"With the approval of the Governor, the tax collector may make such reasonable rules and regulations, not inconsistent with law, for the collection of taxes, the correction of errors, and the making of refunds as he deems to be in the public interest, and as will make for efficient fiscal administration.","path":["Title 11: Finance and Taxation","Division 2 - Taxes","Chapter 24: Real Property Tax","ARTICLE 1: GENERAL PROVISIONS"],"source_url":"https://col.guamcourts.gov/sites/default/files/11gc024_Q.pdf","current_through":"P.L. 38-133 (June 4, 2026)","vintage":"","retrieved_at":"2026-09-27T03:13:38Z","sha256":"6d7d417fa78f1921856bbfebc3cbae8337d9c3a4b2e59c53c25fe33582538779","source_id":"us-gu","stale":false,"prev":"us-gu/11-gca-24105","next":"us-gu/11-gca-24107"},"notice":"GroundRules: Original legal text. Not legal advice."}