Guam § 1114 - Taxpayer Assistance Claim Support Act of 2014.
Full text of Guam Guam Code Annotated § 1114 — Taxpayer Assistance Claim Support Act of 2014., with citation guidance and answers to common questions.
§ 1114. Taxpayer Assistance Claim Support Act of 2014.
(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.
(b) The automated hotline shall include the following:
(1) information to taxpayers on the status of the processing of income tax return(s);
(2) information to taxpayers relative to any income tax refunds owed to them, including the
amount and the tax year; and
(3) information to taxpayers on whether the income tax return is an ‘A-status return’.
Source: official Guam text · Last verified 2026-08-27
Frequently Asked Questions About Guam § 1114
What does Guam Code Annotated § 1114 cover?
Section 1114 ("Taxpayer Assistance Claim Support Act of 2014.") is part of the Guam Code Annotated, the codified statutory law of Guam. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Guam § 1114?
A common citation format is "Guam Code Annotated § 1114" (Guam). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Guam law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Guam official source linked on this page or consult a licensed Guam attorney.
How does Guam § 1114 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Guam can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Guam.