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11 GCA § 103116

Records of the Division

Guam Code AnnotatedTitle 11 — Finance and Taxation
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(a)Information from the records of the Division shall not be revealed to any person other than members of the Board, except with the consent of the Commissioner and shall not be subject to subpoena, unless otherwise permitted by territorial, state or Federal law, rule or regulation.

(b)Reports of examinations made by the Division shall be retained for five

(5)years.

(c)The Commissioner shall keep and preserve in a permanent form a full record of all proceedings, including all of his or her orders, findings and decisions and a full statement of his/her reasons for arriving at and issuing the same.

(d)A copy of any document on file with the Division that is certified by the Commissioner as being a true copy may be introduced in evidence as if it were the original pursuant to the provisions of Guam law.

(e)The Commissioner shall establish a schedule of fees for copies of documents and may adopt regulations prescribing the method for maintaining records in accordance with the Administrative Adjudication Act.

Reconstructed from the Guam Code Annotated. For the authoritative version, see the official PDF.