(a) Notwithstanding Chapter 9 of Title 5, Guam Code Ann., the Director of the Department of Revenue and Taxation shall issue or amend the necessary application, certificates, and reporting forms in accordance with this Sub- Article.

(b) The Director of the Department of Revenue and Taxation may adopt or amend additional rules and regulations as are necessary and proper to implement the provisions of this Sub- Article, subject to the Administrative Adjudication Act.

SOURCE: Added as § 61118 by P.L. 33-165:6 (June 30, 2016), and renumbered by the Compiler. Amended by P.L. 34-097:2 (May 14, 2018).

2018 NOTE: Subsection/subitem designations altered/added pursuant to the authority of 1 Guam Code Ann. § 1606.