Failure to Supply Identifying Number

Every person required to pay property taxes shall provide his taxpayer identification number to the Department.

(a)If any person fails to comply with such requirement, such person shall, unless it is shown that such failure is due to reasonable cause and not to willful neglect, pay a penalty of One Hundred Dollars ($100.00) for each failure.

(b)The Department may make use of the taxpayer identification number for internal purposes only, to include, but not be limited to, the assessment and collection of taxes.

(c)Notwithstanding any provision of law to the contrary, tax returns, tax information, or other tax records pursuant to the administration of the real property tax are not “returns” or “return information” for the purposes of United States Code Title 26 §6103, as applied to Guam and are therefore exempt from non-disclosure under that Section.

(d)The taxpayer identification number associated with a real property taxpayer shall not be disclosed. However, the staff of the Office of Public Accountability, acting in their official capacity, may review real property tax return or return information for which the taxpayer identification CH. 24 REAL PROPERTY TAX number has not been redacted; provided, the review is conducted within the Department.

(e)Upon written request by the chairman of the legislative committee of I Liheslaturan Guåhan (the Guam Legislature) with jurisdiction over tax matters or the Public Auditor, the Department shall furnish any real property tax return or return information specified in such request, except that any return or return information shall have the taxpayer identification number redacted for all real property taxpayers.