11 GCA § 36102
Cause of Action for Unpaid Taxes; Superior Court of Guam
View official PDF ↗At the discretion of the Director, any unpaid gross [sic] tax liability may be the basis for cause of action by the government of Guam in the Superior Court of Guam. Such action shall be initiated by complaint and shall be subject to the Rules of Civil Procedure.
§ The story of this section
- Enacted by P.L. 19-10 § 28 (bill & sponsor pending — earlier Legislature not yet ingested)
Reconstructed from the Guam Code Annotated. For the authoritative version, see the official PDF.