Title 11, Finance and Taxation
59 chapters · 1,235 sections in this title.
11 GCA § 32101 Definitions
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As used in this Chapter: (a) State shall include any state, territory, or possession of the United States, and the District of Columbia. (b) Tax shall include any and all assessments lawfully made, whether based on a return or other disclosure of the taxpayer, upon the informatio…
11 GCA § 32102 Right to Bring Suit
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Any state of the United States or any political subdivision thereof shall have the right to sue in the District Court of Guam to recover any tax which may be owing to it when the like right is accorded to the government of Guam by such other state. The certificate of the Secretar…
11 GCA § 32103 Authority of Attorney General
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The Attorney General of Guam may bring suits in the courts of other states, in the name of the government of Guam, to collect taxes due the government of Guam. SOURCE: GC § 19800.2.
11 GCA § 32104 Short Title
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This Chapter may be cited and referred to as the Reciprocal Tax Claims Act. COL120106 SOURCE: GC § 19800.3. ---------- COL120106