(a) If the Director of Revenue and Taxation denies a limited liability cooperative association’s application for reinstatement following administrative dissolution, the Director shall serve the association with a notice in a record that explains the reasons for the denial. (b) A limited cooperative association may seek judicial review of denial of reinstatement in the Superior Court of Guam not later than thirty (30) calendar days after service of the notice of denial.
ARTICLE 13 ACTIONS BY MEMBERS