Guam § 161101 - Better Public Service Fund.
Full text of Guam Guam Code Annotated § 161101 — Better Public Service Fund., with citation guidance and answers to common questions.
§ 161101. Better Public Service Fund.
(a) There is hereby established, separate and apart from the General
Fund, the “Better Public Service Fund.”
(b) Ten percent (10%) of all fee and license revenues received by
the Department of Revenue and Taxation shall be deposited into said
Fund.
(c) The Director of Revenue and Taxation shall use the Fund to
improve and modernize systems that are used to provide Department
services to the public, including on-line filing of all taxes, on-line
renewal of licenses and permits, upgrades of computer hardware and
software to improve record retrieval by members of the public, and the
training of Department staff in technical skills and customer service.
(d) No moneys shall be expended from the Fund without
legislative appropriation. The Fund shall not be subject to the transfer
authority of I Maga’lahi.
Source: official Guam text · Last verified 2026-08-27
Frequently Asked Questions About Guam § 161101
What does Guam Code Annotated § 161101 cover?
Section 161101 ("Better Public Service Fund.") 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 § 161101?
A common citation format is "Guam Code Annotated § 161101" (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 § 161101 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.