Guam § 51104 - Contracts.
Full text of Guam Guam Code Annotated § 51104 — Contracts., with citation guidance and answers to common questions.
§ 51104. Contracts.
If the Department of Revenue and Taxation chooses to enter into
contracts with temporary income tax returns processors, the Department
of Revenue and Taxation shall promulgate rules and regulations
governing the contract. The processors under contracts shall be deemed
independent contractors and not employees of the government of Guam,
nor shall they be entitled to any benefits otherwise available to
government of Guam employees, including, but not limited to, sick
leave, annual leave, retirement, worker’s compensation, group life
insurance, group medical insurance, or periodic or other step increases in
wages.
Frequently Asked Questions About Guam § 51104
What does Guam Code Annotated § 51104 cover?
Section 51104 ("Contracts.") 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 § 51104?
A common citation format is "Guam Code Annotated § 51104" (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 § 51104 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.