Title 11 — Finance and Taxation

This Chapter may be cited as the Department of Revenue and Taxation Act. SOURCE: GC § 49270.

As used in this Chapter: (a) Director means the Director of Revenue and Taxation; (b) Department means the Department of Revenue and Taxation. SOURCE: GC § 49271.

The Department shall be responsible for the administration of this Chapter and the performance of the responsibilities and duties assigned by law. It shall be charged with the enforcement of the tax laws of Guam and the collection of revenue. It shall also be the government agenc…

(a) Income Tax. The Department shall be responsible under the Governor for the enforcement of the Guam Territorial Income Tax set out in §1421 of Title 48, U.S.C.A. (b) General Taxes. The Department shall be responsible for the administration and enforcement of Division 2 of this…

All references to the Department of Finance in Titles XVII, XXXVII, and XXXIX, Government Code of Guam, in this Title or Title 16 of the Guam Code Annotated, and in Title 18, Part 1, of this Code, shall mean Department of Revenue and Taxation. All reference to the Director of Fin…

(a) The Director may establish such divisions or other organizational units as he may determine to be necessary for the efficient and effective administration and operation of the Department. Each such division or organizational unit shall be subject to the supervision and direct…

There is within the Department of Revenue and Taxation the Office of the Principal Guam Territorial Income Tax Attorney. (a) The Director shall appoint the Principal Guam Territorial Income Tax Attorney who shall be a member of the unclassified service who shall serve at his plea…

As head of the Department, the Director: (a) Shall administer the Department; (b) Shall exercise and discharge the powers and duties of the Department through such divisions or other organizational units as he may establish pursuant to this Title or as otherwise provided by law; …

Upon the transfer of functions as provided in this Act, all contracts, books, records, papers, maps, plans, documents, property and pending business heretofore made, used and acquired or conducted by the Departments of Finance and Commerce in the exercise of the functions transfe…

All officers and employees of the Department of Finance and Department of Commerce engaged in performing functions herein transferred shall be transferred to the Department of Revenue and Taxation. The Director, in the interest of improved departmental management and subject to t…

This Act shall take effect upon its passage and approval but in order that there be no interruption of the administrative business of the government, I Maga′håga/Maga’låhi may, for a period not to exceed six (6) months, postpone the actual transfer of all or portion of the functi…

There is hereby created, separate and apart from other funds of the government of Guam, a reserve fund known as the ‘Tax Collection Enhancement Fund (the ‘Fund’)’. The Fund shall not be commingled with any other fund of the government of Guam. Expenditures from the Fund shall be …

The Income Tax and Processing Branch of the Department of Revenue and Taxation is authorized to charge service fees as follows: No. Description Fee COL 20240430 (a) For each page $1 (b) W-1 Duplication Fee $5 (c) Certification Notice to Taxpayer $3 (d) Form F-500 Duplication Fee …

(a) Office of the Taxpayer Advocate. The Office of the Taxpayer Advocate (hereinafter referred to as the ‘OTA’) is hereby established as an office within the Guam Department of Revenue and Taxation. (1) The OTA shall be a separate division within the Department, and may be physic…

(a) The Director of the Department of Revenue and Taxation shall establish an income tax refund assistance automated telephonic hotline, and establish reasonable security measures for the protection of taxpayer privacy in accordance with local and federal statutes and regulations…

As used in this Chapter: COL 06112010 (1) Weights and Measures means all weights and measures of every kind, instruments and devices for weighing and measuring, and any appliance and accessories associated with any or all such instruments and devices; (2) Weight as used in connec…

The customary system of weights and measures used in the United States and the metric system of weights and measures are jointly recognized and either one or both of these systems shall be used for all commercial and governmental purposes in the Territory. The definitions of basi…

Weights and measures that are traceable to the United States prototype standards supplied by the Federal government or approved as being satisfactory by the National Bureau of Standards, shall be the Territory’s primary standards of weights and measures and shall be maintained in…

Devices. The specifications, tolerances and other technical requirements for weighing and measuring devices as adopted by the National Conference on Weights and Measures and published in the National Bureau of Standards Handbook 44, ‘Specifications, Tolerances and Other Technical…

There shall be a Division of Weights and Measures located for administrative purposes within the Department of Revenue and Taxation. The Division is charged with, but not limited to, performing the following functions: (1) assuring that weights and measures in commercial and gove…

The Director shall: (1) maintain traceability of the Territory standards to the National Bureau of Standards; (2) enforce the provisions of this Chapter; (3) issue reasonable regulations for the enforcement of this Chapter, which regulations shall have the force and effect of law…

When necessary for enforcement of this Chapter or regulations promulgated pursuant thereto, the Director is: (1) authorized to enter any commercial premises during normal business hours, except that in the event such premises are not open to the public, he shall first present his…

Any weights and measures official appointed for the Territory shall have the duties enumerated in §§ 2105(9) through 2105(14) and the power enumerated in § 2106 of this Code. COL 06112010

No person shall sell, offer or expose for sale less than the quantity of commodity or service he represents, not take any more than the quantity of commodity or service he represents when he furnishes the weight or measure by means of which the quantity is determined.

No person shall misrepresent the price of any commodity or service sold, offered, exposed or advertised for sale by weight, measure or count nor represent the price in any manner calculated or tending to mislead or in any way deceive a person.

Except as otherwise provided by the Director, commodities in liquid form shall be sold by liquid measure or by weight, and commodities not in liquid form shall be sold only by weight or by measure or by count, so long as the method of sale provides accurate quantity information.

Whenever the quantity is determined by the seller, bulk sales in excess of Twenty Dollars ($20.00) shall be accompanied by a delivery ticket containing the following information; (1) the name and address of the vendor and purchaser; (2) the date delivered; (3) the quantity delive…

Except as otherwise provided in this Chapter or by regulations promulgated pursuant thereto, any package kept for the purpose of sale or offered or exposed for sale shall bear on the outside of the package a definite, plain and conspicuous declaration of: COL 06112010 (1) the ide…

In addition to the declarations required by § 2112 of this Chapter, any package being one of a lot containing random weights of the same commodity and bearing the total selling price of the package shall bear on the outside of the package a plain and conspicuous declaration of th…

Whenever a packaged commodity is advertised in any manner with the retail price stated, there shall be closely and conspicuously associated with the retail price a declaration of quantity as is required by law or regulation to appear on the package. Where a dual declaration is re…

Any person who violates the following enumerated provisions or any provision of this Chapter or regulations promulgated pursuant thereto, for which a specific penalty has not been prescribed, shall be guilty of a misdemeanor. No person shall: (1) use or have in possession for use…

COL 06112010 The Director is authorized to apply to any court of competent jurisdiction for a temporary or permanent injunction restraining any person from violating any provision of this Chapter.

Whenever there shall exist a weight or measure or weighing or measuring device in or about any place in which or from which buying or selling is commonly carried on, there shall be a rebuttable presumption that such weight or measure or weighing or measuring device is regularly u…

The Director shall collect for each annual inspection of a scale, weight or measure before the sealing of the same and deliver to the owner, a certificate of its accuracy, a fee as established in the schedule of fees promulgated under the provisions of this Chapter. The Director …

Statute. The adoption of this Act or any of its provisions shall not affect any regulations promulgated pursuant to the authority of any earlier enabling statute unless inconsistent with this Act or modified or revoked by the Director. ---------- ARTICLE 2 WEIGHMASTER

As used in this Chapter: (1) Public Weighmaster means a natural person licensed under the provisions of this Chapter; COL 06112010 (2) Vehicle means any device in, upon or by which any property, produce, commodity or article is or may be transported or drawn; and (3) Director mea…

The Director is authorized to enforce the provisions of this Chapter and he shall issue from time to time reasonable regulations for the enforcement in accordance with the Administrative Adjudication Act.

A resident of the territory of Guam, not less than eighteen (18) years of age, of good moral character, who has the ability to weigh accurately and to make correct weight certificates, and who has received from the Director a license as a public weighmaster, shall be styled and a…

An application for a license as a public weighmaster shall be made upon a form provided by the Director. A fee of Twenty-Five Dollars ($25.00) shall be paid upon submission of the application.

The Director may adopt rules for determining the qualifications for licensure as a public weighmaster. The Director may pass upon the qualifications of the applicant upon the basis of the information supplied in the application or he may examine such applicant orally or in writin…

Before the issuance of any license as a public weighmaster, or any renewal thereof, the applicant shall pay to the Director a fee of Fifty Dollars ($50.00). Licenses shall expire two (2) years after issuance. Such fees shall be deposited in the General Fund. SOURCE: P.L. 15-91. A…

Without charge, the Director shall issue a limited license as a public weighmaster to any qualified officer or employee of the Government authorizing him to act as a public weighmaster within the scope of his employment.

Each public weighmaster shall, before entering upon his duties, make oath to execute faithfully his duties. The issuance of a license as a public weighmaster shall not obligate the Territory to pay to the licensee any compensation for his services as a public weighmaster. Each pu…

The Director shall prescribe the form of weight certificate to be used by a public weighmaster. The weight certificate shall state the date of issuance, the kind of property, produce, commodity or article weighed, the name of the declared owner, agent of the owner or of the consi…

A public weighmaster shall not enter on a weight certificate issued by him any weight values but such as he has personally determined and he shall make no entries on a weight certificate issued by some other person. A weight certificate shall be so prepared as to show clearly tha…

When making a weight determination as provided for by this Chapter, a pubilc weighmaster shall use a weighing device that is of a type suitable for the weighing of the amount and kind of material to be weighed and that has been tested and approved for use by the Director or his d…

A public weighmaster shall not use any scale to weigh a load the value of which exceeds the nominal or rated capacity of the scale. When the gross or tare weight of any vehicle or combination of vehicles is to be determined, the weighing shall be performed upon a scale having a p…

A public weighmaster shall keep and preserve for at least one (1) year, or for such longer period as may be specified in the regulations, a legible carbon copy of each weight certificate issued by him. The copies shall be open at all reasonable times for inspection by any weights…

Whenever in any other jurisdiction which licenses public weighmasters, there is statutory authority for the recognition an COL 06112010 acceptance of the weight certificates issued by public weighmasters of this Territory, the Director of this Territory is authorized to recognize…

The following persons shall not be required but may obtain licenses as public weighmasters: (1) a government weights and measures officer when acting within the scope of his official duties; (2) a person weighing property, produce, commodities or articles that he or his employer,…