Title 2 — Legislative Branch
16 chapters · 161 sections in this title.
2 GCA § 11101 Legislative Findings and Intent
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I Liheslaturan Guåhan finds that since 1950, under the Organic Act of Guam, the government of Guam has administered a Guam Territorial Income Tax which mirrors the U.S. Federal Income Tax (48 U.S.C. §1421i(a)). The Organic Act further provides under §1421i(a) that, in addition to…
2 GCA § 11102 Creation
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There is hereby created a Guam Tax Commission, which shall have the duties and powers as prescribed by the provisions of this Chapter.
2 GCA § 11103 Definitions
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As used in this Chapter, unless the context in which they are used requires a different meaning: (a) Commission means the Guam Tax Commission. (b) Chairperson means the chairperson of the Commission.
2 GCA § 11104 Membership
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(a) Members. There shall be ten (10) members of the Commission, which are: (1) the chairperson of the committee of I Liheslaturan Guåhan with jurisdiction over tax policy matters, or his/her designee from among the Members of I Liheslaturan Guåhan, who shall serve as Chairperson …
2 GCA § 11105 Subcommittees
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The Chairperson shall establish such subcommittees as deemed appropriate to facilitate the work of the Commission. The Chairman shall select members and appoint a chairperson to any subcommittee formed pursuant to this Section.
2 GCA § 11106 Duties
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The Commission shall: (a) compile the records and work products of previous commissions, to include the commissions formed under Executive Orders 1986-09, 1987-06, and 2003-04; and Public Laws 20-181, 22- 74, and 27-56; COL1242015 (b) review Guam’s tax structure and tax policies,…
2 GCA § 11107 Authority
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Government of Guam agencies and departments, including autonomous entities, shall make available to the Commission in a timely manner such data and technical support as is necessary for it to perform its duties as provided in this Chapter. The Commission shall be authorized to: (…
2 GCA § 11108 Administration
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For administrative purposes, clerical support and necessary funding, the Commission shall be accommodated as necessary by I Liheslaturan Guåhan. Should data and technical support necessary to accomplish its duties as provided in this Chapter be unavailable from government of Guam…
2 GCA § 11109 Dissolution
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The Commission may be reconstituted and shall be reconvened by the chairperson in the following legislative term, pursuant to § 11104 of this Chapter.
2 GCA § 11110 Severability
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If any provision of this Chapter or its application to any person or circumstance is found to be invalid, or contrary to law, such invalidity shall not affect other provisions or applications of this Chapter which can be given effect without the invalid provision or application, …