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Terms Used In 18 Guam Code Ann. § 7117

  • 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.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
) A foreign corporation may appeal the Director=s revocation of its certificate of authority to the Superior Court of Guam within thirty (30) days after service of the notice of revocation is perfected under § 7113. The foreign corporation appeals by petitioning the Court to set aside the revocation and attaching to the petition copies of its certificate of authority and the notice of revocation from the Director of the Department of Revenue and Taxation.

(b) The Court may summarily order the Director of the Department of Revenue and Taxation to reinstate the certificate of authority, or may take any other action the Court considers appropriate.

(c) The Court’s final decision may be appealed as in other civil proceedings.