Signing and Filing Pursuant to Judicial Order

(a)If a person required by this Act to sign or deliver a record to the Director of Revenue and Taxation for filing under this Act does not do so, any other person that is aggrieved may petition the Superior Court of Guam to order:

(1)the person to sign the record;

(2)the person to deliver the record to the Director for filing; or

(3)the Director to file the record signed.

(b)If the petitioner under Subsection

(a)of this Section is not the limited cooperative association or foreign cooperative to which the record pertains, the petitioner shall make the association or foreign cooperative a party to the action.

(c)A record filed under Subsection (a)(3) of this Section is not effective without being signed.