{"data":{"id":"us-gu/5-gca-3114","jurisdiction":"us-gu","citation":"5 GCA § 3114","heading":"Department of Revenue and Taxation.","body":"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.","path":["Title 5: Government Operations","Division 1 - Laws Applicable to Executive Branch","Chapter 3: Departments of the Government","ARTICLE 1: THE EXECUTIVE"],"source_url":"https://col.guamcourts.gov/sites/default/files/5gc003.pdf","current_through":"P.L. 38-133 (June 4, 2026)","vintage":"","retrieved_at":"2026-09-27T02:16:58Z","sha256":"2d9a9baf48f07a22578f06d74ff390d46ec71dcfe9fec1bc2a69738fbde8d393","source_id":"us-gu","stale":false,"prev":"us-gu/5-gca-3113","next":"us-gu/5-gca-3115"},"notice":"GroundRules: Original legal text. Not legal advice."}