18 GCA § 28103

Filing Requirements

Guam Code AnnotatedTitle 18 — Business Structure and Function

A document to be entitled to filing by the Director of Revenue & Taxation must be type written or printed, unless the Director has by regulation provided for filing by electronic transmission. A document filed by electronic transmission must be in a format that can be retrieved or reproduced in typewritten or printed form.

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