Review

(a)If the Tax Commissioner’s decision is adverse to the taxpayer in whole or in part, the taxpayer shall have the right within thirty

(30)days from the date of such decision to institute an action for review, irrespective of the amount, in the Superior Court of Guam. Such action shall be commenced by filing a CH. 26 BUSINESS PRIVILEGE TAX LAW petition setting forth assignments of all errors alleged to have been committed by the Tax Commissioner in his determination of the assessment, the facts relied upon to sustain such assignments of errors, and a prayer for appropriate relief. The Tax Commissioner or his successor in office shall be the respondent in such proceeding. Such action shall be tried by the Court without a jury, and the petitioner shall have the burden of proof except with regard to any finding of fraud.

(b)When the decision of the Court becomes final, or any appeal therefrom, the Tax Commissioner shall, upon presentation of a certified copy of the decree, make such adjustments as are necessary to correct, amend or abate the assessment in conformity therewith, including the taking of action in accordance with § 26102(b)(12) [Refunds and Interest] where appropriate.

(c)The Court shall have jurisdiction to redetermine the correct amount of the deficiency, even if the amount so determined is greater than the amount of the assessment, and to determine whether any additional amount should be assessed.

(d)Where the assessment is paid, in whole or in part, after the filing of the petition, the Court shall not thereby be deprived of jurisdiction.

(e)The Court shall have authority to implement by rule proceedings authorized by this section.