Guam § 1104 - Functions.
Full text of Guam Guam Code Annotated § 1104 — Functions., with citation guidance and answers to common questions.
§ 1104. Functions.
(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 Title and the taxes levied therein.
(c) Business License Law. The Department shall be responsible for the administration and
enforcement of the Business License Law set out in Division 3 (beginning with Chapter 70) of this
Title.
(d) Vehicle Registration. The Department shall be responsible for all functions formerly assigned
the Department of Finance under the Vehicle Code of Guam, Title 16 Guam Code Annotated.
(e) Alcoholic Beverage Control. The Department shall be responsible for all functions formerly
assigned the Department of Finance under the Alcoholic Beverage Control Act, Chapter 3 of this Title.
(f) Savings and Loan. The Department shall be responsible for the administration and
enforcement of the Savings and Loan Association Act, [Title 22 of this Code].
(g) Insurance. The Department shall be responsible for the administration and enforcement of the
Insurance Law of Guam, [Title 22 of this Code].
(h) Securities. The Department shall be responsible for the administration and enforcement of the
Uniform Securities Act [Title 22 of this Code].
(i) Weights and Measures. The Department shall be responsible for the administration and
enforcement of weights and measures, Chapter 2 of this Title.
(j) Corporations. The Department shall be responsible for the administration and enforcement of
the General Corporation Law, Part 1 of Title 18 of this Code.
(k) [Reserved.]
(l) In addition to the above set out functions, I Maga’håga/Maga’låhi may assign to the
Department by Executive Order licensing and registration duties conferred on other Departments or
other agencies under the various laws of Guam which would be suitable and appropriate to fit within
the purpose of the Department.
(m) Tax Preparers. The Department shall be responsible for the administration and enforcement
of the Tax Preparers Act, 11 GCA Chapter 40, including but not limited to the adoption of rules and
regulations under the provisions of the Administration Adjudication Act.
(n) Passports. The Department shall be responsible for providing Passport Acceptance Agents,
provided that all funds collected, derived or received from the issuance of passports shall be deposited
in the Fund created by § 1111 of this Title.
Frequently Asked Questions About Guam § 1104
What does Guam Code Annotated § 1104 cover?
Section 1104 ("Functions.") 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 § 1104?
A common citation format is "Guam Code Annotated § 1104" (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 § 1104 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.