18 Guam Code Ann. § 15121
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The statement of intent to dissolve a limited liability company shall be delivered to the Department of Revenue and Taxation. If the Department of Revenue and Taxation finds that
such statement conforms to law, it shall, when all fees and license taxes have been paid as prescribed in this Chapter, file the articles of dissolution in accordance with this Chapter.
such statement conforms to law, it shall, when all fees and license taxes have been paid as prescribed in this Chapter, file the articles of dissolution in accordance with this Chapter.