Functions. — Guam Code § 1104

§ 1104. Functions.

(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 responsible 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 responsible for all functions formerly assigned

the Department of Finance under the Vehicle Code of Guam, Title 16 Guam Code Annotated.

(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 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 responsible 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.]

(l) In addition to the above set out functions, I Maga’håga/Maga’låhi may assign to the

Department by Executive Order licensing and registration duties conferred on other Departments or

other agencies under the various laws of Guam which would be suitable and appropriate to fit within

the purpose of the Department.

(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.