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Terms Used In 22 Guam Code Ann. § 46406

  • Common law: The legal system that originated in England and is now in use in the United States. It is based on judicial decisions rather than legislative action.
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Ex officio: Literally, by virtue of one's office.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Subpoena: A command to a witness to appear and give testimony.
This Act shall be administered by an Administrator who shall be the Director of Revenue and Taxation, ex officio, or such other person as the Governor may appoint. The Administrator shall be under the general cognizance of the Governor, and may be assigned to such department, agency or office as the Governor shall designate for office facilities, supplies, equipment and personnel.

(b) The Administrator shall submit an annual report to the Governor after the close of each fiscal year.

(c) It is unlawful for the Administrator or any of his officers or employees to use for personal benefit any information which is filed with or obtained by the Administrator and which is not made public. No provision of this Act authorizes the Administrator or any of his officers or employees to disclose any such information except among themselves or when necessary or appropriate in a proceeding or investigation under this Act. No provision of this Act either creates or derogates from any privilege which exists at common law or otherwise when documentary or other evidence is ought under subpoena directed to the Administrator of any of his officers or employees.

(d) All fees and charges prescribed by this Act shall be covered into the
General Fund.

SOURCE: GC § 45406.