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59 chapters · 1,235 sections in this title.
11 GCA § 71101 Statement and Legislative Purpose
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I Liheslaturan Guåhan finds that in all tax systems, government administrators are continually working to reduce tax noncompliance known as the “tax gap.” In the United States, the tax gap, which is the difference between the amount of tax that is required to be reported and time…
11 GCA § 71102 Regulatory Division; Additional Special Functions, Powers
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and Duties. Notwithstanding any other provision of law, there is provided within the Department of Revenue and Taxation, Regulatory Division, additional special functions, powers and duties to carry out civil enforcement efforts of this Act as directed by DRT. The Director of DRT…
11 GCA § 71103 Identification of Cash-Economy Cases; Retention of Funds
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Notwithstanding any law to the contrary, each fiscal year the Regulatory Division may identify any taxpayer, assessment, investigation, or collection matter as a matter of the Regulatory Division. All revenues collected from Regulatory Division matters shall be deposited into the…
11 GCA § 71104 Citations for Violations; Deposits
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(a) The Regulatory Division may issue cease and desist citations to any person if the Regulatory Division has cause to believe the person has violated, is violating, or evidences present intent to violate any provision of this Chapter or administrative rule adopted thereunder. An…