Examination of Books and Witnesses

(a)For the purposes of ascertaining the correctness of any return, making a return where none has been made, determining the liability of any person for any tax under Articles 3 and 4 of this Chapter, or the liability of any transferee or fiduciary of any person in respect of any tax under Articles 3 and 4 of this Chapter, or collecting any such liability, the Tax Commissioner, or his representative, is authorized:

(1)To examine any books, papers, records, tax returns, or other data, merchandise or other property, which may be relevant or material to such inquiry;

(2)To summon the person liable for the tax, or required to perform the act, or any officer or employee of such person, or any person having possession, custody, or care of books of account containing entries relating to the business of the person liable for the tax or required to perform the act, or any other person the Tax Commissioner or his representative may deem proper, to appear before the Tax Commissioner or his representative at a time and place named in the summons and to produce such books, papers, records, tax returns, or other data, and to give such testimony, under oath, as may be relevant or material to such inquiry; and

(3)To take such testimony of the person concerned, under oath, as may be relevant or material to such inquiry.

(b)Service of summons. A summons issued under § 26118(a)(2) shall be served by the Tax Commissioner or his representative by an attested copy delivered to the person to whom it is directed, or left at his dwelling or place of business, with any responsible person, and the certificate of service signed by the person serving the summons shall be evidence of the facts it states on the hearing of an application for the enforcement of the summons. When the summons requires the production of books, papers, records, tax returns, or data, it shall be sufficient if such books, papers, records, or other data are described with reasonable certainty.

(c)[No text]

(1)Jurisdiction of Superior Court. If any person is summoned under § 26118(a)(2) to appear, to testify, or to produce books, papers, records, tax returns, or other data, the Superior Court of Guam shall have jurisdiction by appropriate process to compel such attendance, testimony, or production of books, papers, records, tax returns, or other data.

(2)Enforcement. Whenever any person summoned under § 26118(a)(2) neglects or refuses to obey such summons, or to produce books, papers, records, tax returns, or other data, or to give testimony as required, the Tax Commissioner may apply to a judge of the Superior Court of Guam for an attachment against him as for a contempt. It shall be the duty of the judge to hear the application, and if satisfactory proof is made, to issue an attachment, directed to some proper officer, for the arrest of such person, and upon his being brought before him to proceed to a hearing of the case; and upon such hearing the judge shall have the power to make such order as he shall deem proper to enforce obedience to the requirements of the summons and to punish such person for his default or obedience.

(3)Criminal Penalty. Any person who, being summoned to appear to testify or to appear and produce books, papers, records, tax returns, or other data as required under § 26118(a)(2), neglects to CH. 26 BUSINESS PRIVILEGE TAX LAW appear or to produce such books, papers, records, tax returns, or other data, shall be guilty of a misdemeanor and upon conviction thereof shall be punished as provided in § 26114.