11 Guam Code Ann. § 26117
Terms Used In 11 Guam Code Ann. § 26117
- Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
- Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
- Oath: A promise to tell the truth.
(a) The character of the business;
(b) The provision under which such exemption is claimed;
(c) Such additional information as the Tax Commissioner may require or as may be prescribed under the rules and regulations formulated and put into effect under authority of this Chapter;
(d) Upon presentation of the foregoing information, or as much of it as may be required, the Tax Commissioner shall determine whether the activity is taxable or exempt from tax;
(e) The decision of the Tax Commissioner regarding the taxability of any person or business shall be binding, except:
(1) When reversed on appeal to the Tax Appeal Board under the same procedure provided for appeal of tax assessments in this Chapter, or;
(2) When reversed by a court of competent jurisdiction.
SOURCE: GC § 19521.