Office of the Principal Guam Territorial Income Tax Attorney

There is within the Department of Revenue and Taxation the Office of the Principal Guam Territorial Income Tax Attorney.

(a)The Director shall appoint the Principal Guam Territorial Income Tax Attorney who shall be a member of the unclassified service who shall serve at his pleasure.

(b)The Director of Revenue and Taxation shall, pursuant to 48 U.S.C. § 1421i, supervise the Office of the Principal Guam Territorial Income Tax Attorney. The Director shall appoint, as members of the classified service, such Assistants to the Principal Guam Territorial Income Tax Attorney as may be required, to assist the Principal Guam Territorial Income Tax Attorney in the performance of his duties. The Principal Guam Territorial Income Tax Attorney and the Assistants Principal Tax Attorneys shall be compensated in accordance with 4 GCA § 6208.1.

(c)The Principal Guam Territorial Income Tax Attorney shall: COL 20240430 CH. 1 ADMINISTRATION

(1)Assist the Director and I Maga’hågan/Maga’låhen Guåhan in administering and enforcing the Guam Territorial Income Tax;

(2)Represent I Maga’hågan/Maga’låhen Guåhan in all civil actions arising from or pertaining to the Guam Territorial Income Tax, provided that the Principal Guam Territorial Income Tax Attorney may appear on behalf of the Director in a criminal action for the sole purpose of seeking restitution of funds or payment of overdue taxes;

(3)Represent the Director of Revenue and Taxation in court and administrative proceedings in legal matters in which the Department is interested;

(4)Diligently protect the rights and property of the government of Guam in matters under the Director’s purview;

(5)Perform such other tasks as the Director of Revenue and Taxation assigns to him;

(6)Nothing herein shall be construed to prevent the Principal Guam Territorial Income Tax Attorney from assisting and representing the Director of Revenue and Taxation regarding all legal matters in which the Department is interested, including tax, regulatory, licensing issues and personnel matters and all other legal matters within the Director’s purview.