Foreign Partnership; Agent

Every co-partnership, other than those mentioned in §26102 of this Chapter, domiciled outside of Guam, and having no regular place of business within Guam, must within forty

(40)days from the time it commences to do business therein, file in the office of the Director of Revenue & Taxation of Guam, a designation of some person residing within Guam upon whom process issued by authority of or under any law of Guam, may be served. A copy of such designation, duly certified by the Director of Revenue & Taxation, is sufficient evidence of such appointment. Such process may be served on the person so designated, or, in the event that no such person is designated, then on the Director of Revenue and Taxation, together with a fee of Forty Dollars ($40.00) which shall be included as taxable cost in judicial proceedings, and the service is a valid service on such partnership.