Duty of Director to File; Review of Refusal to File; Delivery of Record by Director

(a)The Director of Revenue and Taxation shall file a record delivered to the Director for filing which satisfies this Act. The duty of the Director under this Section is ministerial.

(b)When the Director files a record, the Director shall record it as filed on the date and at the time of its delivery. After filing a record, the Director shall deliver to the person that submitted the record a copy of the record with an acknowledgment of the date and time of filing and, in the case of a statement of denial, also to the limited cooperative association to which the statement pertains.

(c)If the Director refuses to file a record, the Director shall, not later than fifteen

(15)working days after the record is delivered:

(1)return the record or notify the person that submitted the record of the refusal; and

(2)provide a brief explanation in a record of the reason for the refusal.

(d)If the Director refuses to file a record, the person that submitted the record may petition the Superior Court of Guam to compel filing of the record. The record and the explanation of the Director of the refusal to file must be attached to the petition. The court may decide the matter in a summary proceeding.

(e)The filing of or refusal to file a record does not:

(1)affect the validity or invalidity of the record in whole or in part; or

(2)create a presumption that the information contained in the record is correct or incorrect.

(f)Except as provided by § 17122 or by law other than this Act, the Director may deliver any record to a person by delivering it:

(1)in person to the person that submitted it;

(2)to the address of the person’s registered agent;

(3)to the principal office of the person; or

(4)to another address the person provides to the Director for delivery.