Contracts. — Guam Code § 51104
Guam Code § 51104 — Contracts.. Reproduced from the official Guam Code Annotated, with a citation summary, verification link, and related provisions.
§ 51104. Contracts.
If the Department of Revenue and Taxation chooses to enter into
contracts with temporary income tax returns processors, the Department
of Revenue and Taxation shall promulgate rules and regulations
governing the contract. The processors under contracts shall be deemed
independent contractors and not employees of the government of Guam,
nor shall they be entitled to any benefits otherwise available to
government of Guam employees, including, but not limited to, sick
leave, annual leave, retirement, worker’s compensation, group life
insurance, group medical insurance, or periodic or other step increases in
wages.
Source: official Guam text · Last verified 2026-08-27
At a glance
- Citation: Guam Code Annotated § 51104
- Jurisdiction: Guam
- Code: Guam Code Annotated
- Subject: Contracts.
- Text: transcribed from the official source (verify below)
Verify the text
Statute text is transcribed from the official Guam Code Annotated. Confirm it against the primary source before relying on it:
Not legal advice. Verify against the official source and consult a licensed Guam attorney.
Common questions
What is the source of Guam Code Annotated § 51104?
The text above is transcribed from the Guam Code Annotated, the codified statutes of Guam. The official publisher link appears under "Verify the text" on this page.
What subject does Guam Code Annotated § 51104 address?
It addresses "Contracts.". Read the section together with the surrounding provisions listed under "Nearby provisions" for the full picture.
Is Guam Code Annotated § 51104 still in force?
Statutes are amended, repealed, and renumbered every session. Confirm the current version at the official Guam source before relying on this text.
Can this page be used as legal advice?
No. This is a reference transcription for research. Applying Guam law to your facts requires a licensed Guam attorney who can review the specifics.