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{\flomajor\f31515\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic{\*\falt Times New Roman};}{\flomajor\f31516\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese){\*\falt Times New Roman};}
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{\flominor\f31555\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic{\*\falt Times New Roman};}{\flominor\f31556\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese){\*\falt Times New Roman};}
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\levelindent0{\leveltext\leveltemplateid67698715\'02\'05.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \hres0\chhres0 \fi-180\li3960\jclisttab\tx3960\lin3960 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative
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\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid67698715\'02\'08.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \hres0\chhres0 \fi-180\li6120\jclisttab\tx6120\lin6120 }{\listname ;}\listid1373185663}
{\list\listtemplateid-1662746634\listhybrid{\listlevel\levelnfc3\levelnfcn3\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\leveltemplateid-410988788\'02\'00.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 
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\b\insrsid13326048\charrsid7736694 IN THE SUPREME COURT OF GUAM
\par 
\par IN RE REQUEST OF I MINA}{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\insrsid10427437\charrsid7736694 '}{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\insrsid13326048\charrsid7736694  TRENTAI DOS NA LIHESLATURAN GU\'c5
HAN RELATIVE TO THE USE OF FUNDS FROM THE TAX REFUND EFFICIENT PAYMENT TRUST FUND
\par 
\par 
\par OPINION
\par 
\par Filed:}{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\insrsid10427437\charrsid7736694  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\insrsid13326048\charrsid7736694 June 17, 2014
\par 
\par Cite as: 2014 Guam 15
\par 
\par 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13326048\charrsid7736694 Supreme Court Case No. CRQ14-001
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\insrsid13326048\charrsid7736694 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13326048\charrsid7736694 
\par Request for Declaratory Judgment pursuant to
\par section 4104 of Title 7 of the Guam Code Annotated
\par Argued and submitted on April 16, 2014
\par Hag\'e5t\'f1a, Guam
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\insrsid13326048\charrsid7736694 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid10427437 {\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 
\par \ltrrow}\trowd \irow0\irowband0\ltrrow\ts11\trqc\trgaph120\trleft240\trftsWidth3\trwWidth9000\trftsWidthB3\trftsWidthA3\trpaddl120\trpaddr120\trpaddfl3\trpaddfr3\tblrsid14422070\tblind360\tblindtype3 \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb
\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4500\clshdrawnil \cellx4740\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4500\clshdrawnil \cellx9240\pard \ltrpar
\ql \li0\ri0\nowidctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid10427437 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cs16\ul\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 Appearing for Petitioner
\par I Mina}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs16\ul\lang2057\langfe1033\langnp2057\insrsid10427437 '}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs16\ul\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437  Trentai Dos Na Liheslaturan Gu\'e5han:
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 John C. Terlaje, }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 Esq.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 
\par Law Offices of John C. Terlaje, P.C.
\par 194 Hernan Cortes Ave., Ste. 216
\par Hag\'e5t\'f1a, GU 96910
\par \tab \cell }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs16\ul\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 Appearing for Respondent
\par I Maga}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs16\ul\lang2057\langfe1033\langnp2057\insrsid10427437 '}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs16\ul\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 lahen Gu\'e5han:
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 Sandra Cruz Miller, }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 Esq.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 
\par Arthur B. Clark, }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 Esq.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 
\par Office of the Governor of Guam
\par Ricardo J. Bordallo Governor}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 '}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 s Complex
\par Adelup, GU 96910\cell }\pard \ltrpar\ql \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 \trowd \irow0\irowband0\ltrrow
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\ql \li0\ri0\nowidctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid10427437 {\rtlch\fcs1 \af0 \ltrch\fcs0 \ul\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 Appearing for }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\i\ul\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 Amicus Curiae}{\rtlch\fcs1 \af0 \ltrch\fcs0 \ul\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437  
\par Office of the Attorney General}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 :}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 
\par Shannon J. Taitano, }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 Esq.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437  
\par Assistant Attorney General
\par Office of the Attorney General of Guam
\par 590 S. Marine Corps. Dr., Ste. 706
\par Tamuning, GU 96913
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\cltxlrtb\clftsWidth3\clwWidth4500\clshdrawnil \cellx4740\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4500\clshdrawnil \cellx9240\row }\pard \ltrpar
\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid10427437 {\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 BEFORE: ROBERT J. TORRES, Chief Justice; F. PHILIP CARBULLIDO, Associate Justice; KATHERINE A. MARAMAN, Associate Justice.
\par 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 TORRES, C.J.:}{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\lang2057\langfe1033\langnp2057\insrsid13326048 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\lang2057\langfe1033\langnp2057\insrsid10427437\charrsid10427437 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 [1]}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 \tab Petitioner I Mina}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid10427437 '}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437  Trentai Dos Na Liheslaturan Gu\'e5han (}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid10427437 "}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 the Legislature}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 "}{\rtlch\fcs1 
\af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 ) requests a declaratory judgment from this court relating to alleged violations by I Maga}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 '}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 lahen Gu\'e5han (}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 "}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 the Governor}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 "}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 
) of Title 11 of the Guam Code Annotated, Chapters 50 and 51.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 
These provisions establish the Income Tax Refund Reserve Fund (}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 "}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 Reserve Fund}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 "}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 ) and the Income Tax Refund Efficient Payment Trust Fund (}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 "}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 Trust Fund}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 "}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 ).}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 The Legislature claims that the Governor has violated the provisions of Chapters 50 and 51 by unlawfully transferring funds out of the Trust Fund to pay General Fund obligations.}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 
It also requests a declaration that the statutes do not conflict with its Organic Act authority.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 The Governor contends that this court does not have jurisdiction to hear the declaratory judgment action, that Chapters 50 and 51 are inorganic and usurp his p
owers of administration and enforcement of the Guam Territorial Income Tax, and that his alleged actions do not violate Chapters 50 and 51.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437\charrsid10427437 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 [2]}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 \tab 
We find that jurisdiction is proper pursuant to 7 GCA \'a7\~4104 to resolve three narrow issues.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 First, as to the separation of powers, we hold that the Legislature}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 '}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 s passage of Chapters 50 and 51 is a valid exercise of its Organic Act powers, and does not impinge upon the Governor}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid10427437 '}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 s duty to administer and enforce the Guam Territorial Income Tax.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 Second, we hold that the Organic Act}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid10427437 '}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 s income tax provisions set forth in 48 U.S.C.A. \'a7\~
1421i do not preclude the passage of Chapters 50 and 51.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 
Finally, we hold that Chapters 50 and 51 prohibit the transfer of any funds, even if they are }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 "}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 advances,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 "}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 
 from the Trust Fund for purposes other than those prescribed by the statutes.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048 
\par }\pard \ltrpar\qc \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid4532866 {\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437\charrsid10427437 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 I.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\lang2057\langfe1033\langnp2057\insrsid13326048 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\lang2057\langfe1033\langnp2057\insrsid10427437\charrsid10427437 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid10427437 {\rtlch\fcs1 \af0 \ltrch\fcs0 \b\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 [3]}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 \tab Since the early 1990s, the Government of Guam has faced a series of controversies and lawsuits relating to its alleged inability to pay Guam Territorial Income Tax (}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 "}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 GTIT}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 "}{\rtlch\fcs1 
\af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 ) refunds in a timely manner.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\i\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 Paeste v. Gov}{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\lang2057\langfe1033\langnp2057\insrsid10427437 '}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\i\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 t of Guam}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 
, No. CV 11-00008 CBM, Doc. 196 at 3 (Finds. Fact & Concl. L. (D. Guam. Jan. 30, 2013)).}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 In response to this issue, the Legislature amended Chapter 50 and enacted Chapter 51 of Title 11 of the Guam Code Annotated (}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid10427437 "}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 GCA}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 "}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 ).}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\i\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 Id. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 at 4; }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\i\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 see also}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437  Guam Pub. L. 26-074 (Mar. 7, 2002).}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 Section 1 of the legislation, }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 "
}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 Legislative Findings and Intent,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 "}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437  emphasizes the purpose of the law: }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048 
\par }\pard \ltrpar\ql \li567\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid10427437 {\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437\charrsid10427437 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 [E]ach year, the Department of Revenue and Taxation (}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 "}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 DRT}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 "}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 ) finds itself in a difficult situation, trying to find ways to promptly process Guam}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 '}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 s taxpayers}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 '}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437  income tax returns and timely pay the refunds due. . . . }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437\charrsid10427437 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 Such problems in the delay of processing the income tax returns have greatly burdened Guam}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid10427437 '}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 s taxpayers financially, as they patiently wait for their income tax returns so critical to making ends meet. 
}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437\charrsid10427437 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 Therefore, it is the intent of }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 I Liheslaturan Gu\'e5han}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437  to develop a program to provide the resources to DRT to promptly process income tax returns, and to issue the refunds to Guam taxpayers.
\par }\pard \ltrpar\ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid10427437 {\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid10427437 {\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 P.L. 26-074:1.}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437\charrsid10427437 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 [4]}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 \tab 
Chapters 50 and 51 establish two separate funds to facilitate payment of tax refunds and credits to Guam taxpayers: the Income Tax Refund Reserve Fund (}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 "}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 Reserve Fund}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 "}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 ), and the Income Tax Refund Efficient Payment Trust Fund.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 Essentially, these chapters require the Director of the Department of Administration (}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 "}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 DOA}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 "}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 ) to deposit a certain portion of income tax payments into the Trust Fund.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 11 GCA \'a7 51102 (as amended by Guam Pub. L. 29-017:2 (Sept. 24, 2007)).}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 Upon request of the Tax Commissioner, funds from the Trust Fund are transferred to the Reserve Fund in order to pay tax refunds and credits.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 Id.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 ; 11 GCA 
\'a7\~50105 (2005).}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 
Chapters 50 and 51 limit the use of funds in the Trust Fund and Reserve Fund to income tax-related purposes.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\i\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 See}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\i\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 generally}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437  11 GCA \'a7\'a7\~50101-50107, 51101-51108.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437\charrsid10427437 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 [5]}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 \tab 
In spite of the changes made to the law, the government allegedly continued to fail to pay tax refunds in a timely matter.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\i\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 Paeste}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 , No. CV 11-00008 CBM, Doc. 196 at 4.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 I
n January 2012, the United States District Court of Guam addressed a case brought by a group of Guam residents and taxpayers.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\i\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 See id.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437  at 2.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 
 }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 The plaintiffs claimed that over the course of several decades, the government failed to timely pay their refunds, a
nd that the government illegally expedited payment for certain taxpayer refunds and not others.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\i\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 Id.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 
In its Findings of Fact and Conclusions of Law, the court entered summary judgment in favor of the plaintiffs on both claims.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\i\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 Id.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437  at 9-15.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  
}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 It also granted declaratory relief and a permanent injunction, which required the government to }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid10427437 "}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 bring the administration of the GTIT into compliance with the Organic Act and the Equal Protection Clause.}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 " }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 Id.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437  at 16-18.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437\charrsid10427437 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 [6]}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 \tab For nine months following the District Court}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 '}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 
s findings of fact, the Government of Guam did not withdraw or transfer funds from the Trust Fund for non-tax purposes.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 In re Request of I Mina}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 '}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437  Trentai Dos Na Liheslaturan Gu\'e5han Relative to the Use of Funds from the Tax Refund Efficient Payment Trust Fund, CRQ14-001 (Req. for Declaratory J. at 7 (Feb. 20, 2014)) (hereinafter }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 "}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 Request}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid10427437 "}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 ).}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 However, in 2013, the government allegedly resumed transferring funds from the Trust Fund to other government accounts, including the government}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid10427437 '}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 s General Fund and other operational bank accounts.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 Id.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\lang2057\langfe1033\langnp2057\insrsid13326048 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437\charrsid10427437 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 [7]}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 \tab 
The Legislature filed a Request for Declaratory Judgment on February 20, 2014.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\i\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 Id.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437  at 1.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 The Legislature alleges that during the first quarter of the 2014 fiscal year, over $12 million was improperly diverted from the Tru
st Fund to fund Government of Guam operations, and that approximately $4 million of the amount required by 11 GCA \'a7 51102 was not deposited into the Trust Fund.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \i\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 Id. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 at 7-8.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437\charrsid10427437 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 [8]}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 \tab 
The Governor, designated by this court as the Respondent, claims that he has placed into the Trust Fund approximately $7 million more than required by law.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 Resp}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 '}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 t}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 '}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 
s Br. at 26 (Mar. 21, 2014).}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 
He asserts that any payments made from the Trust Fund to the General Fund are }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 "}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 
returns of advances}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 "}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437  given by the General Fund to the Trust Fund.}{\rtlch\fcs1 
\af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 Id.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 The Director of DOA states that }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 "}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 Governor Calvo has never used his one-way transfer authority to withdraw any funds from either the Trust Fund or the Refund Reserve Fund.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 All funds withdrawn from the Trust Fund or the Reserve Fund have always been reimbursed.}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 " }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 Decl. Benita A. Manglona at 6 (Mar. 21, 2014).}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 In addition, the Governor states that all tax refunds are currently being paid on time.}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 Decl. of John P. Camacho at 2 (Mar. 21, 2014) (}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid10427437 "}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 Since January, 2013, the Government of Guam has been and is c
ompletely up-to-date in paying tax refunds, no later than within six (6) months after a corresponding tax return was designated as }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 '}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 Status A.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 '"}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 ).}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 The Legislature has not disputed this latter fact.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437\charrsid10427437 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 [9]}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 \tab This court recognized the Attorney General of Guam (}
{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 "}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 OAG}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid10427437 "}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 ), DOA, and the Department of Revenue and Taxation (}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid10427437 "}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 DRT}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 "}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 ) as interested parties.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 In re Request of I Mina}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 '}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437  Trentai Dos Na Liheslaturan Gu\'e5han Relative to the Use of Funds from the Tax Refund Efficient Payment Trust Fund, CRQ14-001 (Mins. Status & Disqual. Hr}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid10427437 '}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 g (Feb. 26, 2014)).}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 Of these, only the OAG filed a brief in this matter as an }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 
amicus curiae}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437  and participated in oral argument.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048 
\par }\pard \ltrpar\qc \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid10427437 {\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437\charrsid10427437 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 II.
\par 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid10427437 {\rtlch\fcs1 \af0 \ltrch\fcs0 \b\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 [10]}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 \tab This court has jurisdiction over requests for declaratory judgment made by the Governor or the Legislature of Guam pursuant to 7 GCA \'a7
 4104 (added by Guam Pub. L. 29-103:2 (July 22, 2008)).}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 
In re Request of Governor Carl T.C. Gutierrez, Relative to the Organicity & Constitutionality of Pub. Law 26-35}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437  (}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid10427437 "}{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 In re Request of Governor Gutierrez II}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid10427437 "}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 ), 2002 Guam 1 \'b6\~4.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 Because this case is a request for a declaratory judgment and not a taxpayer suit involving a specific tax controversy, this court, and not the Distr
ict Court of Guam, has jurisdiction over the matter.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 See}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437  48 U.S.C.A. \'a7 1421i (Westlaw current through Pub. L. 113-93 (2014)); }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 
In re Request of I Mina}{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\lang2057\langfe1033\langnp2057\insrsid10427437 '}{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437  Bente Sing}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\i\lang2057\langfe1033\langnp2057\insrsid10427437 '}{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 ko Na Liheslaturan Gu\'e5han Relative to the Application of the Earned Income Tax Credit Program 
to Guam Taxpayers}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437  (}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 "}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\i\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 The}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\i\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 EIC Question}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 "}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 
), 2001 Guam 3 \'b6\'b6\~10-13.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437\charrsid10427437 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 [11]}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 \tab 
The Legislature must satisfy several jurisdictional requirements under 7 GCA \'a7 4104, which limits the Supreme Court}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 '}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 s jurisdiction over declaratory judgment actions to certain narrow questions.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 We discuss the requirements of section 4104 in detail below.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048 
\par }\pard \ltrpar\qc \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid10427437 {\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437\charrsid10427437 
\par }\pard\plain \ltrpar\s22\qc \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid10427437\contextualspace \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {
\rtlch\fcs1 \af0 \ltrch\fcs0 \b\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 III.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\lang2057\langfe1033\langnp2057\insrsid13326048 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\lang2057\langfe1033\langnp2057\insrsid10427437\charrsid10427437 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0 \ltrch\fcs0 \b\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 \hich\af0\dbch\af0\loch\f0 A.\tab}}\pard\plain \ltrpar
\qc \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls23\adjustright\rin0\lin0\itap0\pararsid10427437\contextualspace \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 
\ltrch\fcs0 \b\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 Jurisdictional Requirements for Declaratory Judgment under 7 GCA \'a7\~4104}{\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 

\par }\pard \ltrpar\qc \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid10427437\contextualspace {\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\lang2057\langfe1033\langnp2057\insrsid10427437\charrsid10427437 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid10427437 {\rtlch\fcs1 \af0 \ltrch\fcs0 \b\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 [12]}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 \tab We have found that }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 "}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 grants of original jurisdiction, as over declaratory judgments in section 4104, should be read literally and construed narrowly.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid10427437 " }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 In re Request of Governor Gutierrez II}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 , 2002 Guam 1 \'b6\~12.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 Before this court may exercise jurisdiction over a declaratory judgment pursuant to 7 GCA \'a7 4104, the requesting party must satisfy three requirements.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 Id.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437  \'b6\~
9; 7 GCA \'a7 4104.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 
First, the subject matter of the issues must be appropriate under 7 GCA \'a7 4104 \endash  that is, it must involve }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 "}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 the interpretation of any law, federal }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 or}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437  local, lying within the jurisdiction of the courts of Guam to decide,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 "}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437  or }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 "}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 
any question affecting the powers and duties of }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 I Maga}{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\lang2057\langfe1033\langnp2057\insrsid10427437 '}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \i\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 lahi}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437  and the operation of the Executive Branch, or }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \i\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 I Liheslaturan Gu\'e5han}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 , respectively.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid10427437 " }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 7 GCA \'a7 4104.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\lang2057\langfe1033\langnp2057\insrsid10427437  }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 Second, the issue or issues raised must be }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 "}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 a matter of great public interest.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 " }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\i\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 Id.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 Finally, 
}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 "}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 
the issue must be such that its resolution through the normal process of law is inappropriate as it would cause undue delay.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 " }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\i\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 In re Request of Governor Gutierrez II}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 , 2002 Guam 1 \'b6\~9; 7 GCA \'a7 4104.}{\rtlch\fcs1 
\af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048 
\par }\pard \ltrpar\qc \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid10427437 {\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437\charrsid10427437 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0 \ltrch\fcs0 \b\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 \hich\af0\dbch\af0\loch\f0 1.\tab}}\pard \ltrpar
\qc \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls24\adjustright\rin0\lin0\itap0\pararsid10427437\contextualspace {\rtlch\fcs1 \af0 \ltrch\fcs0 \b\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 
Appropriate Subject Matter for 7 GCA \'a7 4104 Review}{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\lang2057\langfe1033\langnp2057\insrsid13326048 
\par }\pard \ltrpar\qc \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid10427437\contextualspace {\rtlch\fcs1 \af0 \ltrch\fcs0 \b\lang2057\langfe1033\langnp2057\insrsid10427437\charrsid10427437 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid10427437 {\rtlch\fcs1 \af0 \ltrch\fcs0 \b\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 [13]}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 \tab The Legislature}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 '}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 s prayer for relief initially consisted of four requested declarations relating to the Trust Fund.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \i\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 See }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 Request at 13-14.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 The Legislature in its
 Opening Brief rephrases its request as encompassing two basic issues: whether the Legislature properly exercised its Organic Act authority when it enacted Chapter 51; and whether the Governor may }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid10427437 "}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 violate [Chapters 50 and 51].}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 " 
}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 Pet}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 '}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 r}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 '}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 
s Br. at 1-2 (Mar. 7, 2014).}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 
We will address only questions over which we have proper subject matter jurisdiction pursuant to section 4104.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437\charrsid10427437 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 [14]}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 \tab 
The language of section 4104 clearly states that the petitioning branch of government may only request a declaration of the powers and duties affecting that branch.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \i\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 See}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437  7 GCA \'a7\~
4104 (discussing questions affecting the powers and duties of the Legislature and the Governor }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 "}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\i\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 respectively}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 "}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 
).}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 The 1985 comment to section\~4104 clarifies that it }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 "}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 does not permit one Branch to request opinion
s as to the operation of the other where that operation does not impinge on the requesting branch}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 '}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 s operations.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 
The purpose of this limitation is to avoid one branch trying to regulate the other through the courts.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 " }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 7 GCA \'a7\~4104, 1985 cmt.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437\charrsid10427437 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 [15]}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 \tab At the sam
e time, issues involving separation of powers are }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 "}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 
undoubtedly the type of matter that can be addressed in a request for declaratory judgment under section 4104.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 " }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\i\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 In re Request of Governor Gutierrez II}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 , 2002 Guam 1 \'b6 24.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 In }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 
In re Request of Governor Gutierrez II}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 
, the court found that there was section 4104 jurisdiction where the Legislature passed a budget bill pursuant to its appropriations powers that allegedly infringed upon or usurped various powers of the Governor.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 Id.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437  \'b6\'b6
 23-31.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 The court pointed to th
e language in the 1985 comment to section 4104, which states that the court may address questions where one branch}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 '}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 s activities }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 "}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 
impinge}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 "}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437  on the other branch}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid10427437 '}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 s operations.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 
\af0 \ltrch\fcs0 \i\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 Id. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 \'b6 25; 7 GCA \'a7 4104, 1985 cmt.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 It concluded, }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 "}{\rtlch\fcs1 
\af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 [b]ecause the Governor alleges that provisions of the Budget Bill impinge upon the Governor}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 '}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 s powers of appointment, removal, and general management of [the] executive branch, the separation of powers issues fall within the purview of section 4104.}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 " }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 In re Request of Governor Gutierrez II}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 , 2002 Guam 1 \'b6\~25.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437\charrsid10427437 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 [16]}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 \tab 
Section 4104 also grants jurisdiction over matters involving interpretation of a local or federal law.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 7 GCA \'a7 4104.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 Requests for the court to declare a statute unconstitutional differ from requests to interpret a statute.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 While the latter type of request is appropriate for section 4104 review, the former is not.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 In re Request of Governor Gutierrez II}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 , 2002 Guam 1 \'b6\'b6\~12-17 (declining section 4104 review where the Governor requested that the court declare a statute unconstitutional).}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 This is because courts are reluctant to become involved }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid10427437 "}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 in a political struggle between the other two branches,}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid10427437 "}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 
 which could call into question judicial independence and infringe upon the responsibilities of the other branches.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\i\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 Id. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 \'b6\~13.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 
 }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 While interpretation of a statute involves }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 "}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 ascertainment of meaning}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 "}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437  without altering the statute itself, declaration of a statute as unconstitutional renders it }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 "}{\rtlch\fcs1 
\af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 as inoperative as though it had never been passed.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 " }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\i\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 Id.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437  \'b6 17 (citations and internal quotation marks omitted).}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 Therefore, this court does not have section\~
4104 jurisdiction solely to declare a statute unconstitutional or inorganic.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 
However, this court has declared statutes invalid and inorganic where the matter satisfies the other jurisdictional prong and affects balance of powers between branches.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \i\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 Id. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 \'b6\'b6\~50, 55, 65.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 Moreover, this court can interpret a statute to the extent that it is }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\i\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 not}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437  inorganic.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437\charrsid10427437 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 [17]}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 \tab We find that we have jurisdiction over 
three substantive issues presented to the court: (1) whether the Legislature}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 '}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 
s enactment of Chapters 50 and 51 is a valid exercise of its powers set forth in the Organic Act, or whether it impinges upon the powers of the Governor, thus violating the separation of powers; (2) whether the Organic Act}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid10427437 '}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 
s income tax provisions preclude the enactment of Chapters 50 and 51; and (3) whether the Governor may, pursuant to Chapters 50 and 51, withdraw payments from the Trust Fund for the General Fund, including prior }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid10427437 "}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 advances}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 "}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437  made to the Trust Fund.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437\charrsid10427437 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 [18]}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 \tab The first issue falls within the }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 "}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 separation of powers}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid10427437 "}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437  jurisdiction of section 4104.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  
}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 Essentially, the Legislature requests clarification of its powers to make appropriations and to enact law pursuant to 48 U.S.C.A. \'a7\'a7
 1423j(a) and 1423a, as they interact with the powers of the Governor arising from his duty to administer and enforce the GTIT pursuant to 48 U.S.C.A. \'a7 1421i(c).}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 We do not opine on the powers of the Governor to the extent that they are }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\i\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 not }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 in tension with those of the Legislature.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 
Likewise, we do not frame this issue as whether the Governor overstepped his powers under the Organic Act in transferring money out of the Trust Fund.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 Instead, we address whether Chapters 50 and 51 are a valid exercise of the Legislature}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 '}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 s authority, or if they impinge upon the Governor}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 '}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 s authority.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 
If they are not valid, then the Legislature has acted beyond its authority.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 
Therefore, this court will rule on the }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 Legislature}{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\lang2057\langfe1033\langnp2057\insrsid10427437 '}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \i\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 s}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 
 powers and duties, as well as the separation of powers between the branches with regard to the GTIT.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 This is proper subject matter for review under section 4104.\chftn {\footnote \ltrpar \pard\plain \ltrpar
\s25\qj \fi720\li0\ri0\sa120\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13326048 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\cs27\super\insrsid13326048 \chftn }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13326048  The Governor argues that this court should not entertain this issue of whether the Legislat
ure enacted valid legislation, because this amounts to a waste of judicial resources and \'93
will only establish the undesirable precedent for future legislatures to bring declaratory actions to simply have this Court retrospectively approve legislation. . . .\'94  Resp\rquote t}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13326048\charrsid14833752 
\rquote s}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13326048\delrsid9308122  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13326048 Br. at 13.  However, u}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13326048\charrsid7740071 nlike most laws, this law lies in a gr}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13326048 a}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13326048\charrsid7740071 y area where the Governor\rquote s and the Legislature\rquote s powers overlap}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13326048 ,}{\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid13326048\charrsid7740071  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13326048 and this issue appears to be precisely the type of subject matter over which section 4104 intends to grant jurisdiction.  Like in }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \i\insrsid13326048\charrsid10953598 In re Request of Governor Gutierrez II}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13326048 , the law potentially infringes upon a power of the Governor and oversteps the Legislature\rquote s authority.  }}}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437\charrsid10427437 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 [19]}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 \tab 
The second issue before this court, whether Chapters 50 and 51 violate the Organic Act, involves an interpretation of federal law.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 To resolve this issue, we must examine the income tax provisions of the Organic Act, and determine whether they prohibit the enactment of legislation such as Chapters 50 and 51.}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \cs27\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 \chftn {\footnote \ltrpar \pard\plain \ltrpar
\s25\qj \fi720\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13326048 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\cs27\super\insrsid13326048 \chftn }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13326048  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13326048\charrsid2255213 To the extent that this legislation is }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13326048 
permitted by the provisions of}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13326048\charrsid2255213  the Organic Act}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13326048 ,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13326048\charrsid2255213  we may rule on this issue}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13326048 , as it falls short }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13326048\charrsid2255213 of dec}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13326048 
laring the statutes inorganic and instead interprets the parameters of the Organic Act.  }}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 This question also involves the powers and duties of the Legislature.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437\charrsid10427437 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 [20]}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 \tab 
The third issue, whether Chapters 50 and 51 preclude the Governor from withdrawing payments from the Trust Fund for the General Fund, involves an interpretation of local law.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }
{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 Alth
ough the parties make opposing factual claims relating to whether or not the Governor violated the law by withdrawing, transferring, or advancing funds to and from the Trust Fund, this issue is properly framed as one of interpretation.}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 Under section 4104, 
we will not engage in a factual inquiry to determine whether the Governor violated the law.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 For this reason, we limit our review to an interpretation of Chapters 50 and 51, and will not address the parties}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid10427437 '}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437  competing factual allegations relating to this issue.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437\charrsid10427437 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 [21]}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 \tab 
Although the subject matter of each of these issues merits review under section\~4104, a declaratory judgment may be issued by this court only where it is a matter of great public interest and the normal process of law would cause undue delay.}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 We now examine these two additional require}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid10427437 ments.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048 
\par }\pard \ltrpar\qc \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid10427437 {\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437\charrsid10427437 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0 \ltrch\fcs0 \b\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 \hich\af0\dbch\af0\loch\f0 2.\tab}}\pard \ltrpar
\qc \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls24\adjustright\rin0\lin0\itap0\pararsid10427437\contextualspace {\rtlch\fcs1 \af0 \ltrch\fcs0 \b\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 Matter of Great Public Interest}
{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\lang2057\langfe1033\langnp2057\insrsid13326048 
\par }\pard \ltrpar\qc \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid10427437\contextualspace {\rtlch\fcs1 \af0 \ltrch\fcs0 \b\lang2057\langfe1033\langnp2057\insrsid10427437\charrsid10427437 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid10427437 {\rtlch\fcs1 \af0 \ltrch\fcs0 \b\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 [22]}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 \tab The Legislature states that the }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 "}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 [t]imely payment of income tax refunds is a matter of great public importance.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 " }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 Request at 8.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 
It asserts that the Trust Fund and the Reserve Fund were created in order to ensure that income tax refunds are paid on time, and that the Governor}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 '}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 s current practice threatens this timely payment.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\i\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 Id.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437  at 8-9.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }
{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 It points to the District Court}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 '}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 s findings of fact, which state:}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437\charrsid10427437 
\par }\pard \ltrpar\ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid10427437 {\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 The public has an 
interest in the lawful administration of the GTIT as indicated by the Guam Legislature}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 '}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 s two attempts to compel the Government to pay refunds on time through the passage of legislation.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 Those laws have been largely ignored and the requested injunctive reli
ef is needed to bring the administration of the GTIT into compliance with the Organic Act . . . .}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437\charrsid10427437 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid10427437 {\rtlch\fcs1 \af0 \ltrch\fcs0 \i\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 Id.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437  (quoting }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 Paeste}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 , No. CV 11-00008 CBM, Doc. 196 at 18).}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 The Governor does not argue that the matter is not one of great public interest.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \i\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 See }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 Resp}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid10427437 '}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 t}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 '}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 s}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\delrsid9308122\charrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 Br. at 1-37.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437\charrsid10427437 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 [23]}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 \tab 
We have previously interpreted this requirement to mean that }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 "}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 
the issue presented must be significant in substance and relate to a presently existing governmental duty borne by the branch of government that requests the opinion.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 " }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \i\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 In re Request of Governor Gutierrez for a Declaratory Judgment as to Organicity of Guam Pub. Law 22-42 }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 (}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 "}{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 
In re Request of Governor Gutierrez I}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 "}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 ), 1996 Guam 4 \'b6\'b6 4-5 (citing }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \i\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 In re Opinion of the Justices}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 , 105 N.E. 440, 441 (Mass. 1914); 
}{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 In re Opinions of the Justices}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 
, 49 N.E.2d 252, 255 (Mass. 1943)).}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 
The requirement of great public interest is satisfied where }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 "}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 
separation of powers issues that the Governor presents involve allegations that the Legislature has either exceeded its power to appropriate and has usurped the Governor}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 '}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 s power to administer appropriated funds or impermissibly interfered with the operation of the executive branch.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid10427437 " }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 In re Request of Governor Gutierrez II}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 , 2002 Guam 1 \'b6\~28; }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 see also}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 In re Request of Governor Felix P. Camacho Relative to the I
nterpretation & Application of Sections 6 & 9 of the Organic Act of Guam }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 (}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 "}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \i\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 In re Request of Governor Camacho II}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 "}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 ), 2004 Guam 10 \'b6\'b6\~1, 18 (exercising jurisdiction where interpreting Organic Act provisions involving }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 "}
{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 the Governor}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 '}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 s powers of general supervision and control of all bureaus of the executive branch, his power to appoint and remove all heads of executive agencies . . . and his power to reorganize.}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 "}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 ); }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\i\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 In re Request of Governor Felix P. Camacho Relative to the Interpretation of Section 11 of the Organic Act of Guam & the Educ. Facilities Constr. Initiatives Act of 2001 }{\rtlch\fcs1 
\af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 (}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 "}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\i\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 In re Request of Governor Camacho III}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 "}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 ), 2006 Guam 5 \'b6\~9.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437\charrsid10427437 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 [24]}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 \tab 
Here, the issues all involve the operations of the Governor and the Legislature, as well as several executive branch agencies.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 They also impact Guam taxpayers.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 Like in }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 In re Request of Governor Gutierrez II}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 , a separation of powers issue is presented between the powers of the Legislature and the Governor, respectively.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 This matter is clearly }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 "}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 significant in substance.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 " }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\i\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 In re Request of Governor Gutierrez I}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 , 1996 Guam 4 \'b6 4.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 It also relates to a presently existing governmental duty \endash 
 the duty to make appropriations and enact laws \endash  borne by the requesting branch, the Legislature.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 Therefore, the matter presented satisfies the second jurisdictional requirement of section 4104 as a matter of great public interest.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048 
\par }\pard \ltrpar\qc \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid10427437 {\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437\charrsid10427437 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0 \ltrch\fcs0 \b\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 \hich\af0\dbch\af0\loch\f0 3.\tab}}\pard \ltrpar
\qc \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls24\adjustright\rin0\lin0\itap0\pararsid10427437\contextualspace {\rtlch\fcs1 \af0 \ltrch\fcs0 \b\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 
Resolution Through Normal Process of Law}{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\lang2057\langfe1033\langnp2057\insrsid13326048 
\par }\pard \ltrpar\qc \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid10427437\contextualspace {\rtlch\fcs1 \af0 \ltrch\fcs0 \b\lang2057\langfe1033\langnp2057\insrsid10427437\charrsid10427437 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid10427437 {\rtlch\fcs1 \af0 \ltrch\fcs0 \b\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 [25]}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 \tab A declaratory judgment may be issued only where }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 "}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 the normal process of law would cause undue delay.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 " }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 7 GCA \'a7 4104.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 The Legislature argues that the budget for the Government of Guam is enacted annually and that a declaratory judgment is needed to }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid10427437 "}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 prevent[] the continual withdrawal and further irretrievable siphoning of funds from the Trust Fund.}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 " }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 Request at 10-11.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 The Governor argues that the normal process of law would }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\i\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 not }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 cause undue delay.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 He points to the administration}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 
'}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 s consistent and prompt payment of income tax refunds, which are }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 "}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 being paid faster than they ever have in over 20 years.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 " }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 Resp}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 '}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 t}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 '}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 s}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\delrsid9308122\charrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 Br. at 22; }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\i\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 see also }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 Decl. of John P. Camacho at 2.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 The OAG takes the Governor}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 '}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 s position relating to the issue of undue delay.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 OAG}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 '}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 
s Br. at 4-5 (Mar. 14, 2014).}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid4532866\charrsid10427437 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 [26]}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 \tab We have found that this }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 "}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 undue delay}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 "}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437  factor }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 "}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 requires [the court] to estimate, as a practical matter, the relative difference in speed for an issue depending on whether it travels the }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid10427437 '}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 normal processes of law}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 '}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437  route, or that provided by 7 GCA \'a7 4104.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 " }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\i\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 In re Request of Governor Gutierrez I}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 , 1996 Guam 4 \'b6\~7.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 Next, the anticipated delay must be }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid10427437 "}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 excessive or inappropriate.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 " }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \i\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 Id.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 When faced with a request for declaratory judgment, this court has found that the normal process of law would cause undue delay where matters involved the separation of powers rel
ating to the Legislature}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 '}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 s budget bill and the Governor}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 '}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 s management of the executive branch, }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\i\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 In re Request of Governor Gutierrez II}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 , 2002 Guam 1 \'b6
 29, and where there was a possibility that an action may never be brought, }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 The EIC Question}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 , 2001 Guam 3 \'b6\~16.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid4532866\charrsid10427437 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 [27]}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 \tab 
In this case, the Government of Guam is under a court order to pay all income tax refunds within six months of their filing date, or within six months from the due date for filing the claim for refund, whichever is earlier.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 See}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437  }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \i\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 Paeste v. Gov}{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\lang2057\langfe1033\langnp2057\insrsid10427437 '}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\i\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 t of Guam}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 
, No. CV 11-00008 CBM, Doc. 197 at 2-3 (Permanent Inj. & Final J. (D. Guam Jan. 30, 2013)).}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 Failure to comply with this order could result in the appointment of a receiver or sequestration of government funds.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 See id.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 
 at 4-5; Fed. R. Civ. P. 66.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 Chapte
rs 50 and 51 are relevant to this order because they were created to facilitate the timely payment of tax refunds, and requiring this case to go through the normal process of law could impede the government}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid10427437 '}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 s ability to pay income taxes within six months.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 Therefore, we find that due to the District Court order, the normal process of law would cause undue delay.}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid4532866\charrsid10427437 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 [28]}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 \tab 
In addition, the fact that the Government of Guam has been timely paying tax refunds since January 2013 }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 "}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 for the first time in over 20 years}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 "}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437  does not necessarily mean that there is no urgency in this matter.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 Resp}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 '}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 t}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 '}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 s}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\delrsid9308122\charrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 Br. at 25.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 The Governor states that }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 "}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 Tax Year 2013 was the very first year since its establishment in 2002 that the Trust Fund was fully funded pursuant to 11 GCA Section 51102.}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 " }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 Id.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\lang2057\langfe1033\langnp2057\insrsid10427437  }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 However, for most of Fiscal Year 2013, he also did not withdraw any money from the Trust Fund.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 Request at 7.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 
\af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 The fact that the timely payment of tax refunds was only recently accomplished, and that it was while the government was }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\i\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 not }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 withdrawing any fu
nds from the Trust Fund for non-tax purposes, raises the possibility that the failure to adhere to the strictures of section 51102 can impede the timely payment of tax refunds.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 
 }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 For this reason, combined with the government}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 '}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 s past inability to pay tax refunds in a timely manner, we are not persuaded by arguments of the Governor and the OAG.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid4532866\charrsid10427437 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 [29]}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 \tab 
Accordingly, we find that all jurisdictional requirements of 7 GCA \'a7 4104 are satisfied with respect to three questions: (1) as to the separation of powers issue, whether the Legislature}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid10427437 '}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 
s enactment of Chapters 50 and 51 is a valid exercise of its powers set forth in the Organic Act, or impinges upon the powers of the Governor; (2) whether the Organic Act}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 '}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 s income tax provisions preclude the enactment of Chapters 50 
and 51; and (3) whether the Governor may, pursuant to Chapters 50 and 51, withdraw payments from the Trust Fund for the General Fund, including prior }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 "}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 advances}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 "}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437  made to the Trust Fund.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid4532866 {\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid4532866\charrsid10427437 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0 \ltrch\fcs0 \b\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 \hich\af0\dbch\af0\loch\f0 B.\tab}}\pard \ltrpar
\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls23\adjustright\rin0\lin0\itap0\pararsid4532866\contextualspace {\rtlch\fcs1 \af0 \ltrch\fcs0 \b\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 Whether the Legislature}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \b\lang2057\langfe1033\langnp2057\insrsid10427437 '}{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 s Enactment of Chapters 50 and 51 is a Vali
d Exercise of its Powers Set Forth in the Organic Act, or Impinges Upon the Governor}{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\lang2057\langfe1033\langnp2057\insrsid10427437 '}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\b\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 s Powers Arising from His Duty to Administer the GTIT
\par }\pard \ltrpar\ql \fi-720\li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid10427437 {\rtlch\fcs1 \af0 \ltrch\fcs0 \b\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid10427437 {\rtlch\fcs1 \af0 \ltrch\fcs0 \b\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 [30]}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 \tab The Legislature asks this court to rule on whether it }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 "}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 properly exercise[d] its Organic Act authority when it passed the Income Tax Refund Reserve Fund.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 " }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 Pet}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 '}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 r}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 '}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 s Br. at 1.}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 
In arguing that it has such authority, the Legislature points to its absolute power over appropriations, public finances, the setting of fiscal policy, and the direction and control of public funds.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 Id. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 at 2-3.}
{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 The Governor argues that Chapters 50 and 51 do not involve }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 "}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 appropriations,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 "}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437  and that as Tax Commissioner, he has }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 "}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 the exclusive authority to direct and supervise the execution and app
lication of the internal revenue laws and the related Trust Fund/Refund Reserve Fund laws in order to control the government}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 '}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 s cash flow.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 " }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 
Resp}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 '}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 t}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid10427437 '}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 s}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\delrsid9308122\charrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 Br. at 11, 18.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid4532866\charrsid10427437 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 [31]}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 \tab 
We view this issue primarily as one of separation of powers.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 
The legislative powers that are implicated include the power of appropriations set forth in 48 U.S.C.A. \'a7 1423j(a), the power to enact legislation set forth in 48 U.S.C.A. \'a7 1423a, and the power to levy a separate tax set forth in 48 U.S.C.A. \'a7
 1421i(a), which, together with the income tax laws imposed by 48 U.S.C.A \'a7 1421i(a) shall be known as the GTIT.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 48 U,S.C.A. \'a7 1421i(b).}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 The Governor}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 '}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 
s powers at issue are his powers as Tax Commissioner to administer and enforce the GTIT as set forth in 48 U.S.C.A. \'a7\'a7 1421i(c), (d)(2), and (e).}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 We do not discuss the Governor}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 '}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 s broader powers as set forth in 48 U.S.C.A. \'a7 1422.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs27\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 \chftn {\footnote \ltrpar 
\pard\plain \ltrpar\s25\qj \fi720\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13326048 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 
\ltrch\fcs0 \cs27\super\insrsid13326048 \chftn }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13326048  We reserve judgment on whether Chapters 50 and 51 interfere with the Governor\rquote s broader powers of general supervision and control, or manageme
nt of the budget and cash flow pursuant to 48 U.S.C.A. \'a7\~1422.  The Governor has not cited to this provision, and no party has argued that Chapters 50 and 51 conflict with these powers.  Accordingly, we focus only on the Governor\rquote 
s powers to administer and enforce the GTIT.  }}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid4532866\charrsid10427437 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 [32]}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 \tab We first address the Governor}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 '}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 s argument that provisions in Chapters 50 and 51 do not constitute }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid10427437 "}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 appropriations,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 "}{\rtlch\fcs1 
\af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437  but instead direct the use of income tax overpayments that are }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 "}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 set aside and kept separate from government appropriations.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 " }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 Resp}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 '}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 t}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 '}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 s}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\delrsid9308122\charrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 Br. at 11.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 The OAG takes a similar position, stating that the funds belong to taxpayers, and not the government.}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 OAG}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid10427437 '}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 s Br.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437  }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 at 7.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid4532866\charrsid10427437 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 [33]}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 \tab The Legislature}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid10427437 '}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 s power of appropriations is codified in 48 U.S.C.A. \'a7 1423j(a).}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 This states that }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 "}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 
[a]ppropriations, except as otherwise provided in this chapter, and except such appropriations as shall be made from time to time by the Congress of the United States, shall be made by the legislature.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid10427437 " }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 48 U.S.C.A. \'a7 1423j(a) (Westlaw current through Pub. L. 113-93 (2014)).}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 We have defined the legislative power of appropriations as }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid10427437 "}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 the authority to set apart from the public revenue a certain sum of money for a specified object.}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 " }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 In re Request of Governor Gutierrez II}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 , 2002 Guam 1 \'b6 38 (quoting }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 Opinion of the Justices to the Senate}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 , 376 N.E.2d 1217, 1220-21 (Mass. 1978)) (internal quotation marks omitted).}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 An appropriation must be made }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 "}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 in such manner that the executive officers of the government are authorized to use that money, and no more, for that object, and for no other.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid10427437 " }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 Opinion of the Justices}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 , 79 N.E.2d 881, 882 (Mass. 1948) (citation and internal quotation marks omitted).}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 The power of appropriations is absolute, encompassing the }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 "}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 principle . . . that it is for the Legislature, and not the executive branch, to determine finally which social objectives or programs are worthy of pursuit.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid10427437 " }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 In re Request of Governor Gutierrez II}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 ,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 2002 Guam 1 \'b6 38}{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 (omission in original) (quoting }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 Opinion of the Justices to the Senate}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 , 376 N.E.2d at 1221) (internal quotation marks omitted).}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid4532866\charrsid10427437 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 [34]}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 \tab The designation of a fund as a }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 "}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 Trust Fund}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 "}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437  does not necessarily mean that it is held }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 "}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 in trust}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 "}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 
 and thus not subject to legislative appropriation.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs27\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 \chftn {\footnote \ltrpar \pard\plain \ltrpar
\qj \fi720\li0\ri0\sa120\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13326048 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\cs27\fs20\super\insrsid13326048\charrsid10179037 \chftn }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \fs20\insrsid13326048\charrsid10179037  Because only public revenue is subject to appropriation by the legislature, many courts find that funds held \'93in trust
\'94 by the government for a particular purpose or group of beneficiaries are not public funds, and thus not subject to legislative appropriation.  }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \i\fs20\insrsid13326048\charrsid10179037 See, e.g.}{\rtlch\fcs1 
\af0\afs20 \ltrch\fcs0 \fs20\insrsid13326048\charrsid10179037 , }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \i\fs20\insrsid13326048\charrsid10179037 Opinion of the Justices to the House of Representatives}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\fs20\insrsid13326048\charrsid10179037 , 471 N.E.2d 1266, 1275 (Mass. 1984) (discussing funds held in trust as \'93exception\'94 to legislative appropriation); }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \i\fs20\insrsid13326048\charrsid10179037 
Navajo Tribe v. Ariz}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \i\fs20\insrsid13326048 .}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \i\fs20\insrsid13326048\charrsid10179037  Dep}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \i\fs20\insrsid13326048 \rquote }{\rtlch\fcs1 
\af0\afs20 \ltrch\fcs0 \i\fs20\insrsid13326048\charrsid10179037 t of Admin}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \i\fs20\insrsid13326048 .}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \fs20\insrsid13326048\charrsid10179037 , 528 P.2d 623, 624-25 (Ariz. 1974) (\'93}{
\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \fs20\insrsid13326048 O}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \fs20\insrsid13326048\charrsid10179037 nly monies raised by the operation of some general law become pub
lic funds.  Custodial funds are not state monies.  The term \lquote public funds\rquote  refers to funds belonging to the state and does not apply to funds for the benefit of contributors for which the state is a mere custodian or c}{\rtlch\fcs1 
\af0\afs20 \ltrch\fcs0 \fs20\insrsid13326048 onduit.\'94 (citations omitted)).}}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\i\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 See}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 ,}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\i\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437  e.g.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 , }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\i\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 Goldston v. State}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 , 683 S.E.2d 237, 243 (N.C. Ct. App. 2009).}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 
When differentiating between non-public funds held in trust and public funds, courts examine the source of the funds, and whether they are levied subject to conditions or for a specific purpose.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 See}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437  }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \i\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 Opinion of the Justices to the House of Representatives}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 
, 471 N.E.2d at 1275;}{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437  Opinion of the Justices to the Senate}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 
, 378 N.E.2d 433, 436 (Mass. 1978).}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 For example, funds raised by }{\rtlch\fcs1 
\af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 "}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 levying special taxes for special purposes and allocating or approp
riating all or specified percentages of the revenue to specific purposes}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 "}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 
 were not subject to legislative appropriation.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 
State ex rel. Hawkins v. Okla. Tax Comm}{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\lang2057\langfe1033\langnp2057\insrsid10427437 '}{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 n}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 , 462 P.2d 536, 540 (Okla. 1969) (discussing trust fund created from gasoline excise tax levied for specific purpose set forth in law); }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\i\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 see also Mac Manus v. Love}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 , 499 P.2d 609, 610 (Colo. 1972) (}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid10427437 "}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 federal contributions are not the subject of the appropriative power of the [state] legislature}{\rtlch\fcs1 
\af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 "}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 ).}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid4532866\charrsid10427437 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 [35]}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 \tab In this case, Chapters 50 and 51 constitute a le
gislative appropriation, and not a fund held in trust.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 
First, the Legislature has clearly }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 "}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 
set apart . . . a certain sum of money for a specified object.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 "}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 \chftn 
{\footnote \ltrpar \pard\plain \ltrpar\s25\qj \fi720\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13326048 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {
\rtlch\fcs1 \af0 \ltrch\fcs0 \cs27\super\insrsid13326048 \chftn }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13326048  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13326048\charrsid10448170 
Chapter 51 involves two separate sources of funds: first, the portion taken from total income taxes paid to the Government of Guam that are deposited into the Trust Fund; and second, the interest and investment earnings from these funds.  }{\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid13326048\charrsid420036 11 GCA \'a7 51101(a).  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13326048\charrsid10448170 The latter funds are specifically stated to be \'93subject to legislative appropriation.\'94  }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \i\insrsid13326048\charrsid420036 Id.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13326048   We focus on the former, as those are the funds at issue in this case.  }}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \i\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 In re Request of Governor Gutierrez II}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 , 2002 Guam 1 \'b6\~
38 (citation and internal quotation marks omitted).}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 
Chapter 51 directs that a portion of tax payments shall be deposited in the Trust Fund according to a specified formula.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 11 GCA \'a7 51102.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 This sum is set apart for the payment of tax refunds and related administrative costs.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \i\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 Id.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 ; 11 GCA \'a7 51103 (2005).}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 Executive officials, namely those in DOA, are directed to use the money for this purpose and for no other.}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 11 GCA \'a7\'a7 51102-51103; 11 GCA \'a7\~51105 (2005).}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid4532866\charrsid10427437 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 [36]}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 \tab 
Furthermore, income taxes constitute public revenue, and are thus subject to appropriation by the Legislature.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\i\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 Limtiaco v. Camacho}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 , 549 U.S. 483, 496 n.7 (2007) (}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid10427437 "}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 [Property tax] is not, of course, the only index of Guam}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid10427437 '}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 s capacity to pay its bills; }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\i\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 income taxation is an obvious source of revenue}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 .}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid10427437 "}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437  (Souter, J., concurring in part and dissenting in part) (emphasis added) (citation omitted))}{\rtlch\fcs1 
\ab\af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 ; }{\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \i\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 Commonwealth v. Perkins}{\rtlch\fcs1 \ab\af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 , 21 A.2d 45, 48 (Pa. 1941) (}{\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 "}{\rtlch\fcs1 \ab\af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 As we understand the word }{\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 '}{\rtlch\fcs1 \ab\af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 appropriation}{\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 '}{\rtlch\fcs1 \ab\af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 , when used in the constitutional or legislative sense, it means a }{\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \i\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 
designation of money raised by taxation to be withdrawn from the public treasury}{\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437  for a specifically designated purpose.}{\rtlch\fcs1 \ab\af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid10427437 "}{\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437  (emphasis added)).}{\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 The monies deposited into the Trust Fund are not levied for a specific purpose, but instead come from the total income tax received by the Guam government.}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 See }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 31 U.S.C.A. \'a7 1324(a)(2)(E) (Westlaw current through Pub. L. 113-93 (2014)) (stating that tax refunds are ordinarily paid out of the U.S. Treasury); 48 U.S.C.A. \'a7\~
1421h (Westlaw current through Pub. L. 113-93 (2014)).}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 
Therefore, the Trust and Reserve Funds are not funds}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 
earmarked for a particular purpose at the time of collection.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 
Rather, the legislation designates a specific source of funds from which the Trust and Reserve Funds receive monies (revenues from GTIT), and authorizes officials to use those funds for the intended purpose.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 See}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437  11 GCA 
\'a7\'a7 50105, 51105.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 
Chapters 50 and 51 fall squarely within our definition of a legislative appropriation.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs27\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 \chftn {\footnote \ltrpar \pard\plain \ltrpar
\s25\qj \fi720\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13326048 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\cs27\super\insrsid13326048 \chftn }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13326048  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13326048\charrsid468468 The Governor argues that if Chapters 50 and 51 constitute appropriations of government funds, then they \'93
must be declared invalid as they have unconstitutionally imposed appropriation requirements on future legislatures.\'94  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13326048 Resp\rquote t}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13326048\charrsid14833752 \rquote 
s}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13326048\delrsid9308122\charrsid468468  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13326048\charrsid468468 Br. at 12.  He cites to the proposition that \'93[o]ne legislature cannot impose a legal obli
gation to appropriate money upon succeeding legislatures.\'94  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\insrsid13326048 Id.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13326048  (quoting }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\insrsid13326048\charrsid468468 M}{\rtlch\fcs1 
\af0 \ltrch\fcs0 \i\insrsid13326048 e.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\insrsid13326048\charrsid468468  State Hous}{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\insrsid13326048 .}{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\insrsid13326048\charrsid468468  Auth}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \i\insrsid13326048 .}{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\insrsid13326048\charrsid468468  v. Depositors Trust Co.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13326048\charrsid468468 , 278 A.2d 699}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13326048 , 707}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13326048\charrsid468468  (Me. 1971)}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13326048 )}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13326048\charrsid468468 
.  However, this principle is inapplicable to this case.  Chapters 50 and 51 do not purport to restrict 
the actions of a future legislature, such as by stating that future legislatures may not repeal the laws.  Instead, future legislatures remain free to repeal or amend Chapters 50 and 51 if they so choose.  }}}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid4532866\charrsid10427437 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 [37]}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 \tab Next, we address whether the appropriatio
ns in Chapters 50 and 51 overstep the Legislature}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 '}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 
s Organic Act authority, and violate the doctrine of separation of powers.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 
See Santos v. Calvo}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 , No. 80\endash 0223A, 1982 WL 30790, at *3 (D. Guam App. Div. Aug. 11, 1982) (}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid10427437 "}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 The doctrine of separation of powers . . . restricts the power of the legislature to legislative functions.}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 
As a general rule, the legislature cannot exercise executive power, and the executive branch cannot exercise legislative power.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 Legislative power extends to making laws, but not to enforcing them.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 "}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437  (citations omitted)).}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 The Governor argues that Chapters 50 and 51 interfere with his }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 "}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 exclusive authority to direct and supervise the execution and application of the internal revenue laws.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 " }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 Resp}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 '}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 t}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 '}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 s}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\delrsid9308122\charrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 Br. at 18-19.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 These powers are set forth in 48 U.S.C.A. \'a7 1421i.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid4532866\charrsid10427437 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 [38]}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 \tab 
We have recognized that the powers of the Legislature and the Governor often overlap, and that such issues must be addressed on a case-by-case basis.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \i\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 See In re Request of Governor Gutierrez II}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 , 2002 Guam 1 \'b6\~40.}{\rtlch\fcs1 
\af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  "}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 [T]he court must 
search for a usurpation by one department of the powers of another department . . . [from] the specific facts and circumstances presented.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 " }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\i\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 Id. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 (second alteration and omission in original) (quoting }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\i\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 State ex rel. Schneider v. Bennett}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 , 547 P.2d 786, 792 (Kan. 1976)).}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 At the same time, }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 "
}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 [a]n analysis of each issue raised . . . must begin with the general rule that legislative enactments are presumed to be constitutional.}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 " }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 Id.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437  \'b6 41.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 
The party alleging that a statute is unconstitutional bears the burden of proof.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\i\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 Id.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  "}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 
Courts should try to harmonize the legislature}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 '}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 
s powers with the powers given to the executive.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 " }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 Id.}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid4532866\charrsid10427437 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 [39]}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 \tab The Organic Act requires the Governor to }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 "}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 administer and enforce}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid10427437 "}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437  the GTIT and grants him the power to do so.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 48 U.S.C.A. \'a7 1421i(c) states: }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048 
\par }\pard \ltrpar\ql \li567\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid4532866 {\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid4532866\charrsid10427437 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 The administration and enforcement of the Guam Territorial income tax shall be performed by or under the supervision of the Governor.}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 Any function needful to the adm
inistration and enforcement of the income-tax laws in force in Guam pursuant to subsection (a) of this section shall be performed by any officer or employee of the government of Guam duly authorized by the Governor (either directly, or indirectly by one o
r more redelegations of authority) to perform such function.
\par 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid10427437 {\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 48 U.S.C.A. \'a7 1421i(c).}{\rtlch\fcs1 
\af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 Moreover, }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 "}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 [t]he Governor or his delegate shall have the same administrative and enforcement powers and remedies with regard to the Guam Territorial income tax as the Secr
etary of the Treasury, and other United States officials of the executive branch, have with respect to the United States income tax.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 " }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 48 U.S.C.A. \'a7\~1421i(d)(2).}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 The Organic Act also gives the Governor the same powers as the Commissioner of the IRS with respect to the GTIT.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 48 U.S.C.A. \'a7 1421i(e).}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid4532866\charrsid10427437 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 [40]}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 \tab In addition, the Governor shall prescribe }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 "}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 
[n]eedful rules and regulations not inconsistent with the regulations prescribed under . . . [26 U.S.C.A. \'a7 7654(e)] for enforcement of the Guam Territorial income tax . . . .}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid10427437 " }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 48 U.S.C.A. \'a7 1421i(d)(2).}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 
 "}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 
The Governor or his delegate shall have authority to issue, from time to time, in whole or in part, the text of the income-tax laws in force in Guam pursuant to subsection (a) of this section.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid10427437 " }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 Id.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 Each of these provisions reflects the Governor}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 '}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 s plenary power over }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 administration and enforcement}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437  of the GTIT.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs27\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 \chftn {\footnote \ltrpar \pard\plain \ltrpar
\s25\qj \fi720\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13326048 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\cs27\super\insrsid13326048 \chftn }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13326048  \'93}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13326048\charrsid5271503 Administration}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13326048 \'94}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid13326048\charrsid5271503  is defined as \'93[t]he management or performance of the executive duties of a government}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13326048 ,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13326048\charrsid5271503 \'94 or \'93
[i]n public law, the practical management and direction of the executive department and its agencies.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13326048 \'94}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13326048\charrsid5271503   }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\i\insrsid13326048\charrsid5271503 Black\rquote s Law Dictionary}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13326048\charrsid5271503  46 (8th ed. 2004).  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13326048 \'93}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid13326048\charrsid5271503 Enforcement}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13326048 \'94}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13326048\charrsid5271503  is defined as \'93[t]he act or process of compelling compliance with a law.\'94  }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \i\insrsid13326048 Id. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13326048 at}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13326048\charrsid5271503  569.   }}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 
 }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid4532866\charrsid10427437 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 [41]}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 \tab On the other hand, the legislative power }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 "}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 
shall extend to all rightful subjects of legislation not inconsistent with the provisions of this chapter and the laws of the United States applicable to Guam.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 " }{\rtlch\fcs1 
\af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 48 U.S.C.A. \'a7 1423a (Westlaw current through Pub. L. 113-93 (2014)).}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  "}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 Taxes and assessments . . . may be imposed for purposes of the government of Guam as may be uniformly provided by the Legislature of Guam . . . .}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid10427437 " }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 Id.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 The Legislature}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 '}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 s power to pass laws and impose taxes reflects a general authority to set overall fiscal policy.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 
\af0 \ltrch\fcs0 \i\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 United States v. Standard Oil Co. of Cal.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 , 332 U.S. 301, 314 (1947) (}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 "}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 Congress . . . is the custodian of the national purse.}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 
By the same token it is the primary and most often the exclusive arbiter of federal fiscal affairs.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 "}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 ); }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 Opinion of the Justices}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 , 892 So. 2d 332, 335 (Ala. 2004).}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid4532866\charrsid10427437 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 [42]}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 \tab In addition, the Legislature}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 '}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 s power of appropriation }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid10427437 "}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 includes the power to impose }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 '}
{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 conditions upon the expenditure of appropriated funds.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 '" }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \i\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 In re Request of Governor Gutierrez II}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 , 2002 Guam 1 \'b6\~44 (quoting }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \i\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 Santos}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 , 1982 WL 30790, at *3).}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 
Accordingly, we have held that the Legislature may designate positions and salaries within the government, or set a }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 "}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 deadline}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 "}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 
 for spending funds.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 Id. }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 \'b6\'b6\~44, 62.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 Legislative limitations are also proper if }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 "}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 legislative action }{\rtlch\fcs1 \af0\afs23 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 . . .}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 
 [is] necessary to further a statutory scheme requiring cooperation between the two branches, and such action offers no substantial potential to interfere with exclusive executive functions or alter the statute}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid10427437 '}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 s purposes.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 " }{\rtlch\fcs1 
\af0 \ltrch\fcs0 \i\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 Id. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 \'b6\~55 (omission in original) (quoting }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \i\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 Commc}{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\lang2057\langfe1033\langnp2057\insrsid10427437 '}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\i\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 ns Workers of Am., AFL-CIO v. Florio}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 , 617 A.2d 223, 232-33 (N.J. 1992)).}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 Impermissible conditions are those which }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid10427437 "}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 purport to reserve to the legislature powers of close supervision that are essentially executive in character.
}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 " }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 Id. }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 \'b6\~45 (citation and internal quotation marks omitted).}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 We have found legislative conditions to violate the separation of powers where they dictate the entire staffing structure of the executive branch or the exact terms of a contract.}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 Id. }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 \'b6\'b6 46, 54.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid4532866\charrsid10427437 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 [43]}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 \tab Other cour
ts that have discussed similar separation of powers issues have found that bills or appropriations will usurp executive powers if they give the legislature continuing authority or supervision, endow legislative actors with discretion in administering a bi
ll}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 '}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 s provisions, or set conditions that otherwise usurp the executive}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 '}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 s power.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 See, e.g.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 , }
{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 Bowsher v. Synar}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 , 478 U.S. 714, 726 (1986); }{\rtlch\fcs1 
\af0 \ltrch\fcs0 \i\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 Springer v. Gov}{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\lang2057\langfe1033\langnp2057\insrsid10427437 '}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\i\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 t of the Philippine Islands}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 , 277 U.S. 189, 203 (1928); }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\i\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 McInnish v. Riley}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 , 925 So. 2d 174, 182 (Ala. 2005); }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\i\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 Colo. Gen. Assembly v. Owens}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 , 136 P.3d 262, 268 (Colo. 2006); }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \i\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 Colo. Gen. Assembly v. Lamm}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 , 700 P.2d 508 (Colo. 1985); }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \i\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 State ex rel. Schneider}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 , 547 P.2d at 797-98; }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\i\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 In re Opinion of the Justices}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 , 532 A.2d 195, 198 (N.H. 1987); }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \i\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 Fent v. Contingency Review Bd.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 , 2007 OK 27, 163 P.3d 512, 522. }{\rtlch\fcs1 
\af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid4532866\charrsid10427437 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 [44]}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 \tab 
The mere act of appropriating funds which the Governor ultimately has the power to administer and enforce cannot, in itself, violate the separation of powers doctrine.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 Otherwise, most legislative appropriations would be invalid.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 The Governor}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 '}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 s powers of administration and enforcement are subject to the Legislature}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 '}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 s policymaking authority and its power of appropriation.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\i\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 See}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\i\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 Swallow v. United States}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 , 325 F.2d 97, 98 (10th Cir. 1963) (}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid10427437 "}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 
Congress alone has the power to appropriate [federal income tax] money to promote the general welfare and its determination that certain projects are in furtherance of general welfare is decisive.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid10427437 "}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437  (citation and internal quotation marks omitted)); }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\i\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 Opinion of the Justices to the Senate}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 , 376 N.E.2d at 1222 n.2 (}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 "}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 
[T]he Governor, or other members of the executive branch, cannot use funds appropriated for one purpose to augment funds earmarked for a second purpose.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 To allow such a transfer of funds effectively w
ould be to supplant the executive for the legislative branch as the authority for determining the relative merits of competing social programs.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 "}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437  (citation omitted)).}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 Therefore, the appropriations in Chapters 50 and 51 must impose invalid conditions or otherwise overstep the Legislature}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid10427437 '}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 s powers in order to violate the separation of powers.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid4532866\charrsid10427437 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 [45]}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 \tab 
We do not find any conditions attached to the appropriations at issue that threaten the Governor}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 '}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 s duty and ensuing powers to }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 "}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 administer or enforce}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 "}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437  the GTIT.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 Cha
pters 50 and 51 do not require or appoint any legislative officials with potentially administrative or managerial authority.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 They do not create any supervisory authority for the Legislature, by which it may prevent the Governor from executing the GTIT.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 Mor
eover, the laws do not alter the substance of the GTIT, but rather set aside funds in order to facilitate compliance with its income tax refund provisions.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 Subject to the injunction imposed by the U.S. District Court, the executive branch retains the authority to calculate the amount of funds to be set aside, }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \i\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 see }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 11 GCA \'a7
 51103, actually disburse the funds, and choose how and when to disburse them.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 
In other words, once the money is appropriated to be used for income tax refunds and related expenses, the Governor has full authority to expend those funds for the payment of tax refunds as appropriated.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid4532866\charrsid10427437 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 [46]}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 \tab 
For these reasons, we find that Chapters 50 and 51 are a valid exercise of the Legislature}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 '}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 s appropriations powers under the Organic Act.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 They do not interfere with the Governor}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 '}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 s duty and power to }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 "}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 administer and enforce}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 "}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437  the GTIT, and do not violate the separation of powers doctrine in this respect.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs27\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 \chftn 
{\footnote \ltrpar \pard\plain \ltrpar\s25\qj \fi720\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13326048 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {
\rtlch\fcs1 \af0 \ltrch\fcs0 \cs27\super\insrsid13326048 \chftn }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13326048  We recognize that beyond}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13326048\charrsid2166475  setting aside money}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid13326048  for the payment of tax refunds}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13326048\charrsid2166475 , Chapters 50 and 51 provide for several other actions which arguably go beyond appropriation and limit the Governor\rquote 
s powers with respect to the GTIT.  The provisions include: requirements of monthly reports to the Legislature on all expenditures from and deposits into the Reserve Fund and the Trust Fund (}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13326048 sections}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13326048\charrsid2166475 \~50107}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13326048  and}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13326048\charrsid2166475 
 51106); requirements of monthly reports to the Legislature on the status of income tax processing (}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13326048 section}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13326048\charrsid2166475 
 51103); requirements that the money in the Trust Fund be invested into interest bearing instruments (}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13326048 section}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13326048\charrsid2166475 
 51101); authorization of the use of the interest earned on Trust Fund monies for certain limited purposes (}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13326048 section}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13326048\charrsid2166475 \~
51103); and classification of hired income tax return processors as contractors and not employees (}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13326048 section}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13326048\charrsid2166475 \~511
04).  The Governor has not challenged the validity}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13326048  of these specific provisions, and no party has argued that they are an invalid exercise of the Legislature\rquote 
s power.  Therefore, we address only the provisions of Chapters 50 and 51 that involve the corpus of the funds that is set aside for tax refunds.  }}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 
\par //
\par //
\par //
\par {\listtext\pard\plain\ltrpar \s22 \rtlch\fcs1 \af0 \ltrch\fcs0 \b\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 \hich\af0\dbch\af0\loch\f0 C.\tab}}\pard\plain \ltrpar
\s22\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls23\adjustright\rin0\lin0\itap0\pararsid4532866\contextualspace \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 
\ltrch\fcs0 \b\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 Whether the Organic Act}{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\lang2057\langfe1033\langnp2057\insrsid10427437 '}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\b\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 s Income Tax Provisions Preclude the Enactment of Chapters 50 and 51
\par }\pard \ltrpar\s22\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid10427437\contextualspace {\rtlch\fcs1 \af0 \ltrch\fcs0 \b\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 
\par }\pard\plain \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid10427437 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 
\ltrch\fcs0 \b\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 [47]}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 \tab The Organic Act requires that the GTIT }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid10427437 "}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 mirror}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 "}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437  the Internal Revenue Code (}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 "}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 IRC}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 "}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 )
, substituting }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 "}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 Guam}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid10427437 "}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437  for the word }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 "}{\rtlch\fcs1 
\af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 United States}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 "}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437  and }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 "}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 
Governor of Guam}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 "}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437  for the words }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid10427437 "}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 Secretary of the Treasury}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 "}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437  and }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 "}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 Commissioner of the IRS.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 " }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 48 U.S.C.A. \'a7\~1421i(e).}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 The Governor argues that Chapters 50 and 51 violate 48 U.S.C.A. \'a7 1421i, because there is no counterpart to Chapters 50 and 51 in the IRC.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 Resp}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 '}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 t}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 '}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 s
}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\delrsid9308122\charrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 Br. at 15, 19-20.}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid4532866\charrsid10427437 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 [48]}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 \tab When interpreting statutes, }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 "'}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 the plain language of a statute must be the starting point.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid10427437 '" }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 Amerault v. Intelcom Support Servs., Inc.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 , 2004 Guam 23 \'b6\~14 (quoting }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 
In re Request of Governor Felix P. Camacho Relative to the Interpretation & Application of Section 11 of the Organic Act of Guam }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 (}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 "}{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 In re Request of Governor Camacho I}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid10427437 "}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 ), 2003 Guam 16 \'b6 17, }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\i\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 rev}{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\lang2057\langfe1033\langnp2057\insrsid10427437 '}{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 
d on other grounds}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 , }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 Limtiaco}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 , 549 U.S. 483).}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  "}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 In determining the plain meaning of a statutory provision, we look to the meaning of the entire statutory scheme containing the provision for guidance.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid10427437 " }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 Id.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 We also construe statutes in light of legislative intent.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\i\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 Carlson v. Guam Tel. Auth.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 , 2002 Guam 15 \'b6 46 n.7.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid10427437  "}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 [I]n d
etermining legislative intent, a statute should be read as a whole, and therefore, [we are to] construe each section in conjunction with other sections.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 " }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \i\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 Sumitomo Constr. Co. v. Gov}{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\lang2057\langfe1033\langnp2057\insrsid10427437 '}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\i\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 t of Guam}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 , 2001 Guam 23 \'b6 17 (citation omitted).}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid4532866\charrsid10427437 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 [49]}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 \tab This issue calls f
or a closer examination of 48 U.S.C.A. \'a7\'a7 1421i and 1423a.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 
Title 48 U.S.C.A. \'a7 1423a states that }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 "}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 
[t]he legislative power of Guam shall extend to all rightful subjects of legislation not inconsistent with the provisions of this chapter and the laws of the United States applicable to Guam.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 
Taxes and assessments . . . may be imposed for purposes of the government of Guam as may be uniformly provided by the Legislature of Guam.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 " }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 48 U.S.C.A. \'a7 1423a.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 Thus, section 1423a grants the Legislature a general power to impose laws relating to taxation and fiscal policy that are not inconsistent with the Organic Act.}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid4532866\charrsid10427437 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 [50]}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 \tab Title 48 U.S.C.A. \'a7
 1421i provides that the Legislature may levy a separate territorial tax on all taxpayers in an amount not to exceed 10 per centum
 of their annual income tax obligation to the Government of Guam, which, together with the income tax laws of the United States, is the GTIT.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 48 U.S.C.A. \'a7 1421i(a)-(b).}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 The GTIT shall }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 "}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 include but [is] not limited to}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 "}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437  specified provisions of the Internal Revenue Code of 1986, where not manifestly inapplicable or incompatible 48 U.S.C.A. \'a7 1421i(d)(1).\chftn {\footnote \ltrpar \pard\plain \ltrpar
\s25\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13326048 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13326048 
\tab }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs27\super\insrsid13326048 \chftn }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13326048  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13326048\charrsid5509433 These provision
s are: Subtitle A (not including chapter and section 931); chapters 24 and 25 of subtitle C, with reference to the collection of income tax at source on wages; and all provisions of subtitle F which apply to the income tax.  }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid13326048 48 }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13326048\charrsid5509433 U}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13326048 .}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13326048\charrsid5509433 S}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid13326048 .}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13326048\charrsid5509433 C}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13326048 .}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13326048\charrsid5509433 A}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13326048 . }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13326048\charrsid5509433 \'a7 1421i}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13326048 (d)(1).  }}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 We recognize that the Legislature has not yet levied a separate tax authorized by 48 U.S.C.A. \'a7\~1421i.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid4532866\charrsid10427437 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 [51]}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 \tab Title 48 U.S.C.A. \'a7\~
1421i(e) contains the requirement that the GTIT }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 "}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 mirror}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 "}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437  certain portions of the IRC.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 It states: }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid4532866\charrsid10427437 
\par }\pard \ltrpar\ql \li567\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid4532866 {\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 In applying as the Guam Terr
itorial income tax the income-tax laws in force in Guam pursuant to subsection (a) of this section, except where it is manifestly otherwise required, the applicable provisions of the Internal Revenue Codes of 1986 and 1939, shall be read so as to substitu
te }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 "}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 Guam}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid10427437 "}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437  for }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 "}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 United States}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 "}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 , }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 "}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 
Governor or his delegate}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 "}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437  for }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid10427437 "}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 Secretary or his delegate}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 "}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 , }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 "}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 Governor or his delegate}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 "}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437  for }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 "}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 
Commissioner of Internal Revenue}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 "}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437  and }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid10427437 "}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 Collector of Internal Revenue}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 "}
{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 , }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 "}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 District Court of Guam}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 "}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437  for }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 "}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 
district court}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 "}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437  and with other ch
anges in nomenclature and other language, including the omission of inapplicable language, where necessary to effect the intent of this section.
\par }\pard \ltrpar\ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid10427437 {\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid10427437 {\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 48 U.S.C.A. \'a7\~1421i(e).}{\rtlch\fcs1 
\af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid4532866\charrsid10427437 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 [52]}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 \tab 
The provisions of section 1421i appear to reflect the same balance of powers discussed above.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 While the Legislature has the power to enact law, the administration and enforcement of that law is solely the province of the Governor.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 The Governor cites to }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\i\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 Government of Guam v. Koster}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 ,}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\i\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 
362 F.2d 248 (9th Cir. 1966), to argue that the Government of Guam may not alter the GTIT in any way without authorization from the U.S. Congress.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 Resp}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 '}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 t}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 '}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 s Br. at 21.}
{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 However, }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\i\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 Koster}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437  and related cases which hold that the Government of Guam may not alter th
e GTIT without permission from Congress, }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 see Bank of Guam v. United States}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 , 578 F.3d 1318 (Fed. Cir. 2009); }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 Bank of Am., Nat}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\i\lang2057\langfe1033\langnp2057\insrsid10427437 '}{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 l Trust & Sav. Ass}{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\lang2057\langfe1033\langnp2057\insrsid10427437 '}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \i\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 n v. Blaz}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 
, 539 F.2d 1226 (9th Cir. 1968), are not applicable to this case.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 
These cases focus on the powers of executive branch officials to modify the GTIT pursuant to its powers of administration and enforcement.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\i\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 Bank of Guam}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 , 578 F.3d at 1327;}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\i\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437  Bank of Am.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 , 539 F.2d at 1227-28;}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\i\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437  Koster}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 , 362 F.2d at 249.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 They do not implicate the Organic Act powers of the Legislature.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 Moreover, these cases focused on substantive changes to the GTIT, such as the definition of }{\rtlch\fcs1 
\af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 "}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 gross income}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 "}
{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437  as provided in the IRC.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\i\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 See Koster}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 , 362 F.2d at 249; }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\i\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 The EIC Question}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 , 2001 Guam 3 \'b6\'b6
 24-27 (distinguishing between actions relating to the }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 "}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 mere administration}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 "}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 
 of the GTIT and substantive modification of the GTIT, the latter of which is not valid under the Organic Act).}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid4532866\charrsid10427437 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 [53]}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 \tab 
Here, Chapters 50 and 51 do not affect or even involve the substance of the GTIT.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 They do not change the amount of tax to be paid or refunded, the definition of a material term, or any calculation relating to income taxes or credits.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 As we have stated, they simply give effect to the GTIT and facilitate the Governor}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 '}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 s compliance with its provisions.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 The Legislature has the authority to enact such laws that are not inconsistent with the Organic Act.}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 48 U.S.C.A. \'a7 1423a.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 
For these reasons, the income tax provisions of the Organic Act do not preclude the passage of Chapters 50 and 51.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs27\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 \chftn {\footnote \ltrpar 
\pard\plain \ltrpar\s25\qj \fi720\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13326048 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 
\ltrch\fcs0 \cs27\super\insrsid13326048 \chftn }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13326048  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13326048\charrsid13859021 The remaining statutes cited to by the Governor as indicative of the Legislature\rquote 
s usurpation of his Organic Act powers as Secretary and Commissioner are not applicable.  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13326048 Title }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13326048\charrsid13859021 26 }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid13326048 U.S.C.A.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13326048\charrsid13859021  \'a7\~7803, which sets forth the duties of the Commissioner of the IRS (and by substitution, the Governor), simply reiterates the Governor\rquote 
s powers of administration and enforcement, as opposed to the Legislature\rquote s power to pass laws and appropriations.  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\insrsid13326048\charrsid13859021 See}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid13326048\charrsid13859021  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13326048 Resp\rquote t}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13326048\charrsid14833752 \rquote s}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13326048\delrsid9308122\charrsid13859021  }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13326048\charrsid13859021 Br. at 17; 26 }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13326048 U.S.C.A.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13326048\charrsid13859021  \'a7 7803}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid13326048  (Westlaw current through Pub. L. 113-93 (2014))}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13326048\charrsid13859021 .  Likewise, 31 }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13326048 U.S.C.A.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid13326048\charrsid13859021  \'a7 1324(a)(2)(E)}{\rtlch\fcs1 \af0 \ltrch\fcs0 \super\insrsid13326048  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13326048\charrsid13859021 is not part of the IRC and does not apply to Guam through the Organic Act. }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13326048  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13326048\charrsid13859021 48 }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13326048 U.S.C.A.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13326048\charrsid13859021  \'a7
 1421i(d)(1).  As the Governor concedes, the Organic Act does not provide the Governor with }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\insrsid13326048\charrsid13859021 all }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13326048\charrsid13859021 powers grant
ed to the Secretary or the Commissioner by U.S. Congress.  Oral Argument at }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13326048\charrsid15235700 11:05-11:06 (Apr. 16, 2014).}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13326048\charrsid13859021  }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid13326048  Therefore, these statutes do not prohibit the passage of Chapters 50 and 51.  }}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid4532866 {\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid4532866\charrsid10427437 
\par {\listtext\pard\plain\ltrpar \s22 \rtlch\fcs1 \af0 \ltrch\fcs0 \b\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 \hich\af0\dbch\af0\loch\f0 D.\tab}}\pard\plain \ltrpar
\s22\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls23\adjustright\rin0\lin0\itap0\pararsid4532866\contextualspace \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 
\ltrch\fcs0 \b\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 Whether the Governor May, Pursuant to Chapters 50 and 51, Withdraw Payments from the Trust Fund for the General Fund, Including Prior }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\b\lang2057\langfe1033\langnp2057\insrsid10427437 "}{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 Advances}{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\lang2057\langfe1033\langnp2057\insrsid10427437 "}{\rtlch\fcs1 
\af0 \ltrch\fcs0 \b\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437  Made to the Trust Fund
\par }\pard\plain \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid4532866 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\b\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid4532866 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid10427437 {\rtlch\fcs1 \af0 \ltrch\fcs0 \b\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 [54]}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 \tab Finally, the parties dispute whether the Governor}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 '}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 s alleged actions violate the provisions of Chapters 50 and 51 in the first place.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 The Legislature and the Governor differ in their interpretations of the statute, and in whether the Governor}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid10427437 '}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 s alleged actions constitute }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 "}
{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 expenditures,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 "}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 "}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 pledges,}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 "}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437  or an exercise of his }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid10427437 "}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 transfer authority.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 " }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 Again, we do not opine on whether the Governor 
has violated these provisions in fact, but instead interpret the statute as it relates to the alleged actions of the Governor.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid4532866\charrsid10427437 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 [55]}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 \tab Chapter 50 establishes the Reserve Fund.}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 It provides that the Reserve Fund shall be maintained in a separate bank account,
 and not commingled with the General Fund.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 11 GCA \'a7 50102 (2005).}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 
Pursuant to Chapter 50, the Director of DOA must set aside all money reserved for income tax refunds and credits pursuant to a formula established by the Directors of DRT, DOA, and the Bureau of Budget and Management Research.}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 11 GCA \'a7 50103 (as amended by Guam Pub. L. 31-214:2 (June 5, 2012)); 11 GCA \'a7 50104 (2005).}
{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 Section 50105 places limits on the uses of the Reserve Fund:}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048 
\par }\pard \ltrpar\ql \li567\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid4532866 {\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid4532866\charrsid10427437 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 Any and all expenditures from the Fund shall be for the payment o
f income tax refunds, earned income tax credits, child tax credits, tax rebate relief and for no other purpose.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 The fund is not subject to the provisions of 5 GCA \'a7 22414, which provisions would otherwise permit }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\i\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 I Maga}{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\lang2057\langfe1033\langnp2057\insrsid10427437 '}{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 
lahen Gu\'e5han}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437  [Governor of Guam] to pledge the Fund.
\par }\pard \ltrpar\ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid10427437 {\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid10427437 {\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 11 GCA \'a7 50105.}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 In addition, }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 "}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 [t]he money placed in the Income Tax Refund Reserve Fund is not subject to any transfer authority of the Governor.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid10427437 " }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 11 GCA \'a7 50106 (2005).}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid4532866\charrsid10427437 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 [56]}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 \tab 
The provisions of Chapter 51 set forth the Trust Fund.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 Like the 
Reserve Fund, the Trust Fund is a separate fund, not to be commingled with the General Fund or any other government funds.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 11 GCA \'a7 51101 (2005).}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 Section 51102 provides that upon request, }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 "}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 [t]he funds deposited in the Trust Fund by the Director of Administration shall immediately be transferred to the Income Tax Reserve Fund . . . for payments made pursuant to \'a7
 50105 . . . .}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 " }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 11 GCA \'a7 51102.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 Section 50105 requires that all }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid10427437 "}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 expenditures}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 "}{\rtlch\fcs1 
\af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437  from the Reserve Fund }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 "}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 be for the payment of income tax refunds, earned income tax credits, child tax credits, tax rebate relief and for no other purpose.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid10427437 " }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 11 GCA \'a7 50105.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid4532866\charrsid10427437 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 [57]}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 \tab 
In addition, the money deposited into the Trust Fund earns interest, which is subject to legislative appropriation.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 11 GCA \'a7\'a7 51101-51102.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 Section 51103 provides the purposes for which this interest shall be used, including hiring seasonal employees to process income tax returns and purchasing equipment necessary to }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 "}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 quickly process the income tax returns.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid10427437 " }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 11 GCA \'a7 51103(c).}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid4532866\charrsid10427437 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 [58]}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 \tab Finally, 
similar to section 50105, section 51105 states that: }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid4532866\charrsid10427437 
\par }\pard \ltrpar\ql \li567\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid4532866 {\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 
Any and all expenditures from the Trust Fund shall be for the payment outlined in \'a7 51103, and for no other purpose.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 The Trust Fund shall not be subject to or permit }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 I Maga}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\i\lang2057\langfe1033\langnp2057\insrsid10427437 '}{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 lahen Gu\'e5han }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 to pledge the T
rust Fund for payments or repayments of any government of Guam general fund obligations or obligations of any autonomous agency, public corporation or government instrumentality.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid4532866\charrsid10427437 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid10427437 {\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 11 GCA \'a7 51105.}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 Again, }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 "}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 [t]he money placed in the Trust Fund is not subject to any transfer authority of }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\i\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 I Maga}{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\lang2057\langfe1033\langnp2057\insrsid10427437 '}{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 
lahen Gu\'e5han}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 .}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 " }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 11 GCA \'a7 51107.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid4532866\charrsid10427437 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 [59]}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 \tab 
The Governor argues that Chapters 50 and 51 do not prohibit expenditures of the corpus of the Trust Fund, because section 51105 only restricts expenditures of the }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\i\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 interest earned}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437  from the Trust Fund.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 We disagree.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 
\af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 The plain language of section 51105 uses the unqualified language }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 "}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 any and all}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 "}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437  when referring to expenditures of the Trust Fund.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 While section 51105 refers to section 51103, which governs only expenditures of the Trust Fund}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 '}{\rtlch\fcs1 
\af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 s interest, it does so because no expenditures from the corpus of the Trust Fund are permitted at all \endash  funds must first be transferred to the Reserve Fund.}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 Therefore, the corpus of the Trust Fund is not subject to any }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 "}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 expenditures}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 "}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437  until after it is transferred to another account.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 With this understanding, section 51105 clearly prohibits }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 all}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437  expenditures of Trust Fund monies, except for the expenditures of the interest permitted under section 51103.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  
}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 Any expenditure of the Trust Fund for purposes not permitted by Chapters 50 and 51 is in violation of the law.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid4532866\charrsid10427437 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 [60]}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 \tab 
The parties also dispute whether the Governor may withdraw funds from the Trust Fund as }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 "}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 advances.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 " }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 
The Governor argues that Chapters 50 and 51 allow him to withdraw monies from the Trust Fund if the withdrawal is an }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 "}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 advance}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 "}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 
 to be repaid at a later date.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 Resp}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid10427437 '}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 t}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 '}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 s Br. at 26, 33-35.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 Alternatively, he claims that he may withdraw funds as repayment for advances or overpayments previously made to the Trust Fund.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 Id.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 The Legislature maintains that Chapters 50 and 51 prevent all withdrawals from the Trust Fund for purposes other than those authorized by the statute.}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 Pet}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 '}{\rtlch\fcs1 
\af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 r}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 '}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 s Br. at 7-8.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid4532866\charrsid10427437 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 [61]}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 \tab Chapters 50 and 51 do not use the word }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 "}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 withdrawal.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid10427437 " }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 However, as discussed, they clearly prohibit any }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\i\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 expenditure}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 
 of monies in the Trust Fund for non-income tax purposes. An expenditure is defined as a }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 "}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 disbursement}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 "}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 
 or }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 "}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 a sum paid out.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid10427437 " }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 Black}{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\lang2057\langfe1033\langnp2057\insrsid10427437 '}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \i\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 s Law Dictionary }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 617 (8th ed. 2004).}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 Chapter 51 also clearly states that the money in the }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid10427437 "}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 Trust Fund}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 "}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437  may not be }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 "}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 pledge[d] for payments or repayments of any government of Guam general fund obligations.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 " }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 11 GCA \'a7 51105.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 A plain reading of this statute makes clear that no part of the Trust Fund may be committed to pay other obligations, including those of the General Fund.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid4532866\charrsid10427437 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 [62]}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 \tab Lastly, section 51107 provides that }{\rtlch\fcs1 
\af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 "}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 
[t]he money placed in the Trust Fund is not subject to any transfer authority of [the Governor].}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 " }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 11 GCA \'a7 51107.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 The phrasing of the statute \endash  money placed in the fund \endash  designates the corpus of the fund, and not just the earnings.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 See}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437  11 GCA 
\'a7 51101.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 The term }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid10427437 "}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 transfer authority}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 "}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437  traditionally refers to the Governor}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 '}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 s power to transfer or assign appropriated funds to other purposes within the executive branch}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 '}{\rtlch\fcs1 
\af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 s budget.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 To the extent that the Governor }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 "}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 advances}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 "}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 
 funds to and from the Trust Fund without actually assigning them to or spending them for another purpose, he does not exercise his }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 "}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 transfer authority}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 "}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437  in the traditional sense.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048 

\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid4532866\charrsid10427437 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 [63]}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 \tab 
However, even if the Governor were to transfer funds out of the Trust Fund without running afoul of the prohibition on the use of his transfer authority, he inevitably must expend or pledge the 
funds for a purpose other than those authorized by Chapters 50 and 51.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 
The Governor does not argue that the }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 "}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 advances}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid10427437 "}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437  he makes remain in another account, unspent and unpledged for other obligations.}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 The Governor likewise could not articulate any circumsta
nce in which money is withdrawn from the Trust Fund, but not transferred, pledged, or expended.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 Even if the funds are advances or withdrawals of advances, any disbursement still constitutes an }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 "}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 expenditure,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 "}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437  and any commitment for another purpose constitutes a }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 "}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 pledge}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 "}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 
 under the plain meaning of the statute}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 '}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 s text.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 Therefore, the Governor}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 '}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 s argument is foreclosed by the plain language of the statute.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid4532866\charrsid10427437 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 [64]}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 \tab Moreover, the Governor}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 '}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 s position contradicts the general intent of Chapters 50 and 51.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 The Trust Fund is to be maintained in a separate bank account, apart from all other funds.}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 11 GCA \'a7 51101.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  
}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 The money in the Trust Fund may only be transferred to the Reserve Fund upon written request of the Tax Commissioner to make tax refund payments.}{\rtlch\fcs1 
\af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 11 GCA \'a7 51102.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 Any expenditure from the Reserve Fund must be for income tax-related purposes.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 11 GCA \'a7 50105.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 No money in the Trust Fund or the Reserve Fund is subject to transfer or pledging by the Governor.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 11 GCA \'a7\'a7 50105-50106, 51105, 51107.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 Clearly, the Legislature intended to restrict the use of Trust Fund monies.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid4532866\charrsid10427437 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 [65]}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 \tab 
The legislative history and background reinforces this intent, which was stated as }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 "}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 to provide the resources to DRT to promptly process income tax returns.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 " }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 P.L. 26-074:1.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 
The Trust Fund was created in response to the government}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 '}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 
s chronic failure to pay tax refunds in a timely manner.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 To adopt the Governor}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 '}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 s interpretation, allowing }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid10427437 "}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 withdrawals}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 "}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437  from the Trust Fund for advances or returns of advances, would be an overly technical reading that would contradict the Legislature}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid10427437 '}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 s intent to insulate funds and ensure timely payment of income tax refunds. }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid4532866\charrsid10427437 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 [66]}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 \tab 
Therefore, the language of Chapters 50 and 51 clearly prevents transfers, expenditures, or pledges from the Trust Fund for }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 any}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437  purpose other than those prescribed.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 Although the statute does not mention withdrawals, we cannot imagine any relevant situation in which the Governor would withdraw funds without pledging, expending, or transferring them.}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 The fact that the Governor may have a
dvanced money to the Trust Fund in the past, or plans to repay the Trust Fund in the future, is immaterial.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 For these reasons, Chapters 50 and 51 prohibit withdrawals from the Trust Fund used as }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 "}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 advances}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 "}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437  or return of advances for purposes other than those they authorize.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs27\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 \chftn {\footnote 
\ltrpar \pard\plain \ltrpar\s25\qj \fi720\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13326048 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\af0 \ltrch\fcs0 \cs27\super\insrsid13326048 \chftn }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13326048  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13326048\charrsid8062814 The record is not c}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13326048 
lear as to whether the Governor\rquote s }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13326048\charrsid8062814 \'93advances\'94 from }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13326048 the }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13326048\charrsid8062814 
General Fund }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13326048 would be placed }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13326048\charrsid8062814 into the Trust Fund before paying tax refunds, or whether the Governor }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid13326048 would pay}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13326048\charrsid8062814  tax refunds directly out of the General Fund because the funds in the Trust Fund }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13326048 are}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid13326048\charrsid8062814  insufficient.  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13326048 
If the advances were placed in the Trust Fund, the statute prohibits later withdrawals of these advances.  If the Governor paid tax refunds directly out of the General Fund, then Chapters 50 and 51 are not implicated.  }}}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 
\par }\pard \ltrpar\qc \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid4532866 {\rtlch\fcs1 \af0 \ltrch\fcs0 \b\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 //
\par //
\par IV.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\lang2057\langfe1033\langnp2057\insrsid13326048 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\lang2057\langfe1033\langnp2057\insrsid4532866\charrsid10427437 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid10427437 {\rtlch\fcs1 \af0 \ltrch\fcs0 \b\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 [67]}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 \tab We find that this court has jurisdiction over the matters discussed because they satisfy all of the requirements of 7 GCA \'a7\~4104.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 We hold that 11 GCA, Chapters 50 and 51 constitute a valid exercise of the Legislature}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 '}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 s power of appropriations, and do not interfere with the Governor}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid10427437 '}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 s authority to administer and enforce the GTIT as set forth in 48 U.S.C.A. \'a7\~1421i.}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 
We also hold that the Organic Act does not prohibit the Legislature from enacting tax-related legislation, such as that in Chapters 50 and 51, which does not alter the substance of the IRC provisions applicable to Guam.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid10427437  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 
Finally, we hold that Chapters 50 and 51 do not permit the Governor to withdraw monies from the Trust Fund for purposes other than those prescribed, regardless of whether they are }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid10427437 "}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437 advances}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10427437 "}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13326048\charrsid10427437  to or from the Trust Fund.
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