11 Guam Code Ann. § 161102
Terms Used In 11 Guam Code Ann. § 161102
- Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
(a) administering the operations of the Regulatory Division pursuant to Chapter 71 of Title 11, Guam Code Ann.;
(b) improving and modernizing 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.
(c) issuing comfort letters, letter rulings, written opinions, educational materials and guidance to taxpayers pursuant to Chapter 71 of Title 11, Guam Code Ann.; and
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CH. 161 BETTER PUBLIC SERVICE FUND
(d) funding additional positions, including investigators, investigator assistants, and licensed attorneys, pursuant to Chapter 71 of Title 11, Guam Code Ann..
(e) This Act does not affect rights and duties that matured, penalties that were incurred, and proceedings that were begun, before its effective date.
(f) No moneys shall be expended from the Fund without legislative appropriation. The Fund shall not be subject to the transfer authority of I Maga’lahen Guåhan.
SOURCE: Added by P.L. 31-135:3 (Nov. 17, 2011).
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