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11 GCA § 24912

Same

Guam Code AnnotatedTitle 11 — Finance and Taxation
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If the amount paid is less than the amount due on the intended property, the balance must be paid before the transfer is made. If the amount paid is more than the amount due, the tax collector shall refund the excess.

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