11 GCA § 24106
Rules and Regulations
View official PDF ↗With the approval of the Governor, the tax collector may make such reasonable rules and regulations, not inconsistent with law, for the collection of taxes, the correction of errors, and the making of refunds as he deems to be in the public interest, and as will make for efficient fiscal administration.
Reconstructed from the Guam Code Annotated. For the authoritative version, see the official PDF.