General Powers and Duties of Director

As head of the Department, the Director:

(a)Shall administer the Department;

(b)Shall exercise and discharge the powers and duties of the Department through such divisions or other organizational units as he may establish pursuant to this Title or as otherwise provided by law;

(c)Shall enforce the provisions of this Title and of any other laws imposing any power, duty or other function upon the Department;

(d)May formulate and adopt rules necessary or proper for the internal administration of the Department.

(e)Shall expend fifty percent (50%), pro rata, of the funds in the Tax Collection Enhancement Fund to employ Attorneys, Tax Technicians, Revenue Agents, Revenue Officers and for other related expenses in order to increase collection of taxes and for the salaries of employees serving as Passport Acceptance Agents. He shall deposit fifty percent (50%), pro rata, of the funds in the Tax Collection Enhancement Fund to the Public School Library Resources Fund created by 17 GCA § 4120.1.

(f)Shall provide a grace period for payment of fees due for renewal of Government of Guam licenses, permits, and certificates, to include, but not be limited to, drivers licenses and vehicle registrations, for a member of the Guam National Guard or Reserves, or a dependent of a member of the Guam National Guard or Reserves, while that member is on active service outside Guam and for the next one hundred eighty

(180)days after completion of such service. No interest or penalties shall be assessed for any period prior to expiration of the one hundred eighty

(180)days.

(g)Shall submit an annual report by July 15th of each year detailing all transactional information and amounts of any tax credits, rebates, abatements and offsets used from July 1 of each preceding COL 20240430 CH. 1 ADMINISTRATION year through June 30 of the following year to the Office of Finance and Budget, the Speaker of I Liheslaturan Guåhan and I Maga’hågan/Maga’låhen Guåhan.

(h)The Director of Revenue and Taxation shall submit a written report and an electronic Microsoft Excel file to the Speaker of I Liheslaturan Guåhan and the Office of Finance and Budget of the status of income tax refunds, and shall utilize the template design in Appendix II of PL 32-068 segregated by individual and corporate income tax refunds. Such report shall include all the required data included in the aforementioned template design, and the DRT shall report such required data no later than the fifteenth

(15th)day of each month.