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11 GCA § 141105

Power to Make Rules

Guam Code AnnotatedTitle 11 — Finance and Taxation
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The commissioner shall have power to promulgate, and from time to time to amend, supplement and revoke in whole or in part, rules and regulations not inconsistent with this act or the laws of this territory governing procedure before the commissioner and the exercise by the commissioner of the powers, discretion, rights and privileges vested in him by this act.

Reconstructed from the Guam Code Annotated. For the authoritative version, see the official PDF.