(a) Income Tax. The Department shall be responsible under the Governor for the enforcement of the Guam Territorial Income Tax set out in §1421 of Title 48, U.S.C.A.

(b) General Taxes. The Department shall be responsible for the administration and enforcement of Division 2 of this Title and the taxes levied therein.

(c) Business License Law. The Department shall be responsi- ble for the administration and enforcement of the Business License Law set out in Division 3 (beginning with Chapter 70) of this Title.

(d) Vehicle Registration. The Department shall be responsi- ble for all functions formerly assigned the Department of Finance under the Vehicle Code of Guam, Title 16 Guam Code Ann..

(e) Alcoholic Beverage Control. The Department shall be responsible for all functions formerly assigned the Department of Finance under the Alcoholic Beverage Control Act, Chapter 3 of this Title.

(f) Savings and Loan. The Department shall be responsible for the administration and enforcement of the Savings and Loan

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Association Act, [Title 22 of this Code].

(g) Insurance. The Department shall be responsible for the administration and enforcement of the Insurance Law of Guam, [Title 22 of this Code].

(h) Securities. The Department shall be responsible for the administration and enforcement of the Uniform Securities Act [Title 22 of this Code].

(i) Weights and Measures. The Department shall be respon- sible for the administration and enforcement of weights and measures, Chapter 2 of this Title.

(j) Corporations. The Department shall be responsible for the administration and enforcement of the General Corporation Law, Part 1 of Title 18 of this Code.

(k) [Reserved.]

(m) Tax Preparers. The Department shall be responsible for the administration and enforcement of the Tax Preparers Act, 11
GCA Chapter 40, including but not limited to the adoption of rules and regulations under the provisions of the Administration
Adjudication Act.

(n) Passports. The Department shall be responsible for providing Passport Acceptance Agents, provided that all funds collected, derived or received from the issuance of passports shall be deposited in the Fund created by § 1111 of this Title.

SOURCE: GC § 49273 as amended by P.L. 13-92 (Nov. 14, 1975). Subsection (n) added by P.L. 27-05:III:3 (Feb. 28, 2003).

2015 NOTE: Subsection (k) previously stated: “”The Department shall be responsible for the administration and enforcement of the laws dealing with the taxing and registration of narcotic drugs.”” In prior publications of the GCA, the former Compiler of Laws indicated that subsection (k) had been repealed by implication but did not specify the reasons therefor. However, the Compiler provided a Cross Reference note that stated: “”9
GCA Chapter 67, Articles 3 and 5, provide a comprehensive scheme for the regulation of controlled substances, which include narcotic drugs.
Enforcement powers are given to the Governor, who may delegate them to
the appropriate agencies. Most regulatory functions are undertaken by the Department of Public Health & Social Services, which criminal enforcement is handled by the Guam Police Dept. and the Attorney General’s Office.””

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NOTE: Former Gaming Commission Duties.

P.L. 19-5:118 transferred duties of the Greyhound Racing
Commission (GC § 59001, et seq.) to the Director of Revenue & Taxation;

P.L. 19-5:119 transferred duties of the Guam Gaming Commission set forth in the Territorial Lottery Act, GC § 6230, et seq., to the Director of Revenue & Taxation;

P.L. 19-5:121 transferred records, property and employees from
Guam Gaming Commission to the Department of Revenue & Taxation.