Same: Judicial Review of Administrative Denial of

Claim. In the event an administrative refund claim authorized under § 24906 of this Title and filed within the period provided in § 24907 of this Title is denied in whole or in part by the tax collector, the applicant shall have the right to commence an action against the government of Guam for judicial review of the denial in the Superior Court of Guam, provided that the action must be filed within one

(1)year after the applicant receives notice from the tax collector that the claim has been denied in whole or in part.