Guam § 1107 - General Powers and Duties of Director.

§ 1107. General Powers and Duties of Director.

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;

(c) Shall enforce the provisions of this Title and of any other laws imposing any power, duty or

other function upon the Department;

(d) May formulate and adopt rules necessary or proper for the internal administration of the

Department.

(e) Shall expend fifty percent (50%), pro rata, of the funds in the Tax Collection Enhancement

Fund to employ Attorneys, Tax Technicians, Revenue Agents, Revenue Officers and for other related

expenses in order to increase collection of taxes and for the salaries of employees serving as Passport

Acceptance Agents. He shall deposit fifty percent (50%), pro rata, of the funds in the Tax Collection

Enhancement Fund to the Public School Library Resources Fund created by 17 GCA § 4120.1.

(f) Shall provide a grace period for payment of fees due for renewal of Government of Guam

licenses, permits, and certificates, to include, but not be limited to, drivers licenses and vehicle

registrations, for a member of the Guam National Guard or Reserves, or a dependent of a member of

the Guam National Guard or Reserves, while that member is on active service outside Guam and for

the next one hundred eighty (180) days after completion of such service. No interest or penalties shall

be assessed for any period prior to expiration of the one hundred eighty (180) days.

(g) Shall submit an annual report by July 15th of each year detailing all transactional information

and amounts of any tax credits, rebates, abatements and offsets used from July 1 of each preceding

COL 20240430

year through June 30 of the following year to the Office of Finance and Budget, the Speaker of I

Liheslaturan Guåhan and I Maga’hågan/Maga’låhen Guåhan.

(h) The Director of Revenue and Taxation shall submit a written report and an electronic

Microsoft Excel file to the Speaker of I Liheslaturan Guåhan and the Office of Finance and Budget of

the status of income tax refunds, and shall utilize the template design in Appendix II of PL 32-068

segregated by individual and corporate income tax refunds. Such report shall include all the required

data included in the aforementioned template design, and the DRT shall report such required data no

later than the fifteenth (15th) day of each month.