11 GCA § 26808

Enforcement and Post-Amnesty Collection

Guam Code AnnotatedTitle 11 — Finance and Taxation

(a)The Program shall not affect DRT’s authority to collect unpaid taxes outside the amnesty period.

(b)After the close of the amnesty period, DRT shall resume full enforcement, including liens, garnishments, and penalties.

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