28th Guam Legislature
 
   
 

27th Guam Legislature

 
 
 
   


 

Read Bill 353: [MSWord (as introduced)]

Status of Bill 353: Introduced Monday, September 11, 2006

 


Bob introduced Bill 353, which if enacted into law will create the Office of the Guam Territorial Income Tax Attorney within the Department of Revenue and Taxation.

The Guam Territorial Income Tax Attorney’s duties will include:

  • Assisting the Director of Revenue and Taxation and the Governor in administering and enforcing the Guam Territorial Income Tax;
  • Representing the Governor in all civil actions arising from or pertaining to the Guam Territorial Income Tax;
  • Appearing on behalf of the Director in a criminal action in which the Department seeks restitution of funds or payment of overdue taxes;
  • Representing the Director of Revenue and Taxation in court and administrative proceedings in legal matters in which the Department is interested, except for criminal prosecutions; and
  • Protecting the rights and property of the government of Guam in matters under the Director’s purview.

Revenues from issuing passports may be used to fund the Office of the Guam Territorial Income Tax Attorney.

The Principal Guam Territorial Income Tax Attorney also will assist and represent 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.

There exists a need for a lawyer in the department since the Attorney General of Guam transferred 111 cases to the Director of Revenue and Taxation including territorial tax issues and also Guam Territorial Income Tax, Regulatory, Liquid Fuel Tax, Division of Motor Vehicle, Gross Receipts, Gross Receipts/GEDA Rebate, Gross Receipts/Sunshine Request, and Real Property Tax matters.

The District Court of Guam in Julie Babauta Santos, et al. v. Felix A Camacho, et al., Civil Case No. 04-00006, stated, “ … the Governor has authority over the enforcement of tax matters, and thus, may dictate the litigation strategy of this matter.”

Bill 353 allows the Governor, through his representative (in this case, the Director of Revenue and Taxation’s attorney), to have the authority of enforcement of tax matters.


 


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