11 GCA § 24703

Same: Same: Exception

Guam Code AnnotatedTitle 11 — Finance and Taxation

If February 20 or April 20 falls on a day when the public offices of the government of Guam are closed, the hour of delinquency is at 5:00 p.m. on the day next following when the public offices of the government of Guam are open.

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