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. SOURCE: GC § 5113 amended by P.L. 10-91.
Department of Revenue and Taxation
5 GCA § 3114, under Departments of the Government.
5 GCA § 3114