(a) If the Tax Commissioner’s decision is adverse to the taxpayer in whole or in part, the taxpayer shall have the right within thirty (30) days from the date of such decision to institute an action for review, irrespective of the amount, in the Superior Court of Guam. Such action shall be commenced by filing a petition setting forth assignments of all errors alleged to have been committed by the Tax Commissioner in his determination of the assessment, the facts relied upon to sustain such assignments of errors, and a prayer for appropriate relief. The Tax Commissioner or his successor in office shall be the respondent in such proceeding. Such action shall be tried by the Court without a jury, and the petitioner shall have the burden of proof except with regard to any finding of fraud.

(b) When the decision of the Court becomes final, or any appeal therefrom, the Tax Commissioner shall, upon presentation of a certified copy of the decree, make such adjustments as are necessary to correct, amend or abate the assessment in conformity therewith, including the taking of action in accordance with § 26102(b)(12) [Refunds & Interest] where appropriate.

(c) The Court shall have jurisdiction to redetermine the correct amount of the deficiency, even if the amount so determined is greater than the amount of the assessment, and to determine whether any additional amount should be assessed.

(d) Where the assessment is paid, in whole or in part, after the filing of the petition, the Court shall not thereby be deprived of jurisdiction.

(e) The Court shall have authority to implement by rule proceedings authorized by this section.

SOURCE: GC § 19506 as added by P.L. 05-132:2 (Aug. 29, 1960). Subsection (a) amended by P.L. 06-060:2 (Feb. 14, 1962).

NOTE: Pursuant to P.L. 12-085 (Court Reorganization Act of 1974), references to “”Island Court”” were altered to “”Superior Court.””

COURT DECISIONS: See citation to § 26107.1, below.

§ 26107.1 Stay of Collection.

Pending decisions under an informal hearing pursuant to § 26104, or pending a review pursuant to § 26107, the taxpayer may stay collection of an assessment, by furnishing a bond or other security in such amount as the Tax Commissioner may deem necessary, not exceeding double the amount of the tax, with penalties and interest, as to which the stay is desired.

SOURCE: GC § 19507 as added by P.L. 05-132:3.

COMMENT: The District Court of Guam Case, Blaz v. Perez (Real Party in Interest, Guam Oil & Refining Co. Inc.) Civ. Case 6-72 (Jan. 24, 1972) is not published and was shown to the Compiler of Laws in December
1995. As part of the ruling, the District Court held:

That § 19507 [this section] of the Government Code of Guam has never been repealed and is still in effect; that the alleged repeal of §19507 of the Government Code of Guam as set forth in the current 1970 edition is a compiler’s error; that §19507 of the Government Code of Guam as set forth in the 1970
edition is not codified and not binding on anyone as it is not the law; and that the compiler thereof cannot legislate and had no authority to publish §19507 of the Government Code of Guam as such section appears in the current 1970 edition of such code.

AG OPINION: See DRT 90-1218 (8/31/90) which arrives at the same conclusion as did Blaz v. Perez, but through independent reasoning. It appears that the Attorney General was, at that time, unaware of the controlling case.