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Terms Used In 18 Guam Code Ann. § 28107

  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
A certificate from the Director of Revenue & Taxation delivered with a copy of a document filed by the Director of Revenue & Taxation is conclusive evidence that the original document is on file with the Director of Revenue & Taxation.