Title 11 — Finance and Taxation
59 chapters · 1,261 sections in this title.
11 GCA § 36101 District Court Jurisdiction
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In addition to such other jurisdiction as the District Court of Guam has with respect to the income tax provided by §81 of the Organic Act of Guam [48 U.S.C.A. GC § 1421i] and pursuant to the United States Internal Revenue Code of 1954, as amended, and any future amendments there…
11 GCA § 36102 Cause of Action for Unpaid Taxes; Superior Court of Guam
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At the discretion of the Director, any unpaid gross [sic] tax liability may be the basis for cause of action by the government of Guam in the Superior Court of Guam. Such action shall be initiated by complaint and shall be subject to the Rules of Civil Procedure. SOURCE: Added by…