§ 1101 Title
§ 1102 Definitions
§ 1103 Purpose of Department
§ 1104 Functions
§ 1105 References
§ 1106 Organization and Personnel
§ 1106.1 Office of the Principal Guam Territorial Income Tax\r\nAttorney
§ 1107 General Powers and Duties of Director
§ 1108 Transfer of Records and Equipment
§ 1109 Transfer of Officers and Employees
§ 1110 Effective Date
§ 1111 Creation of Tax Collection Enhancement Fund
§ 1112 Income Tax Service Fees
§ 1113 Office of the Taxpayer Advocate
§ 1114 Taxpayer Assistance Claim Support Act of 2014

Terms Used In Guam Code > Title 11 > Chapter 1 - Administration

  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Dependent: A person dependent for support upon another.
  • Grace period: The number of days you'll have to pay your bill for purchases in full without triggering a finance charge. Source: Federal Reserve
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Restitution: The court-ordered payment of money by the defendant to the victim for damages caused by the criminal action.