Collection

The office of the Tax Commissioner shall have available for the enforcement of any delinquent tax assessment, the following remedies:

(a)Suit. The Tax Commissioner, the Assistant Tax Commissioner, the Tax Collector, or a Deputy Tax Collector may require the Office of the Attorney General to take such legal action as it shall deem proper and for the benefit of the government of Guam, provided that the following conditions have been complied with:

(1)Written notice of the assessment shall have been sent by the Tax Commissioner to the taxpayer setting forth the date originally due, the amount of the tax principal, and the amount of the penalties and interest and the rate at which such penalties and interest have accrued. Such written notice shall be sent to the taxpayer at the address listed by him on his business license, or if he has none, to his last known address.

(2)That at least thirty

(30)days have elapsed since the date of such written notice; and CH. 26 BUSINESS PRIVILEGE TAX LAW

(3)That the taxpayer has not, within such thirty

(30)day period, paid such tax plus all penalties and interest in full or made a binding agreement for the payment of the same.

(b)Distress. The Tax Commissioner may issue a warrant for the collection of any tax levied under this Chapter, plus penalties and interest accrued in accordance with law, directed to the Marshal of the Superior Court; such warrant shall have the same force and effect as a writ of execution issued by a court and it shall be levied and sale made pursuant to it in the same manner as a writ of execution. The Marshal shall receive, upon completion of his services pursuant to such warrant, and the Tax Commissioner is authorized to so pay to the said Marshal, the same fees, commissions and expenses in connection with such services as are provided by law for similar services pursuant to a writ of execution.

(c)Injunction. The Tax Commissioner may request the Office of the Attorney General to seek in a court of competent jurisdiction an injunction to restrain any person who is delinquent in the payment of any tax levied under this Chapter from continuing to carry on his business until such delinquent tax liability is paid, provided that the conditions set forth in § 26104(a) are first complied with, and provided further, that such action is in the interest of the Government.