respect of (a) the examination of books and records and of taxpayers and other persons, (b) the procedure and powers upon failure or refusal by a taxpayer to make a return or a proper return, and (c) the general administration of this Chapter, the Commissioner shall have all the rights and powers conferred upon him by 11 Guam Code Ann., Chapter 26, with respect to taxes thereby or thereunder imposed; and, without restriction upon the aforesaid rights and powers all hearings and appeals shall be in conformity with the provisions of 11 Guam Code Ann., Chapter 26.
SOURCE: GC § 19610.