Chapter 15

COL 04130911GCA FINANCE &TAXATION CH.15GENERAL PROVISIONS 1CHAPTER 15 GENERAL PROVISIONS § 15101. Collection of Delinquent T axes. § 15102. Payment Agr eements for Past Due T axes. § 15103. Collection of Past Due T axes. § 15101. Collection of Delinquent T axes. (a) Commenc ing October 1, 1987, the Depart ment of Rev enue and Taxation is ma ndated to collect at least eighty percent (80%) of all cur - rent taxes due, and seventy percent (70%) of all past due receiv ables. Also, commencing October 1, 1987, in all cases of unpaid business privilege taxes, demand for pay ment shall be made in writing within thirty (30) days of filing unpaid business privilege tax returns, and liens and levies shall be filed on such unpaid amounts not later than sixty (60) days of filing unpaid business privilege tax returns. Notice and demand that taxpayer file business privilege tax return shall be mailed or delivered within thirty (30) days of the due date of any unfiled business privilege tax returns. Any business which does not file business privilege tax returns for three (3) successive m onths shall promptly be closed by the Dir ector of Revenue and Taxation until all tax returns are filed and

Any business which does not file business privilege tax returns for three (3) successive m onths shall promptly be closed by the Dir ector of Revenue and Taxation until all tax returns are filed and payment arrangements are made. (b) No r eal property or property other than money may be accepted by Department of Reve nue and Taxation as settlement for any outstand - ing tax liability nor may be received by the government of Guam pursuant to §38101 of the Government Code of Guam without prior specific statutory authority for the transaction. As a condition of any such transfer, the taxpayer shall waiv e confidentiality . Nothing herein shall affect the power of the Department of Revenue and T axation to levy , seize and sell property at public auction. (c) The Department of Revenue and Taxation may make payment arrangements with delinquent taxpayers for bi -weekly payments of unpaid taxes due on the following terms: (1) Repayment shall be made over a period of twenty four (24) months or less. (2) All current taxes must be paid when due, includ ing estimated taxes required by law . The Direc tor of Revenue and Taxation ma y require payment of business privilege taxes on a COL

nths or less. (2) All current taxes must be paid when due, includ ing estimated taxes required by law . The Direc tor of Revenue and Taxation ma y require payment of business privilege taxes on a COL 04130911GCA FINANCE &TAXATION CH.15GENERAL PROVISIONS 2frequency of greater than once a month as a condition of the agreement. All tax returns shall be timely filed. (3) Levies or liens shall be filed on all of the tax payer ’s property to insure pr ompt payment. (4) Upon default of the delinquent tax payer in any of the agreement terms, the entire amount owing shall be immediately due and payable, and levy procedures shall immediately be instituted against the default ing taxpayer ’sproperty . (5) The Director of Revenue and T axation shall include such other ter ms and conditions in any such agreement as he may deem in the best interests of the government of Guam. SOURCE: P.L. 19 -5:113(d), (f) and (g) codified by Compil er. Amended by P.L. 29-002:VI:28 (May 18, 2007) , effective July 17, 2007, the name, Gross Receipts Tax, changed to Business Privilege Tax § 15102. Payment Agreements for Past Due T axes.

d by Compil er. Amended by P.L. 29-002:VI:28 (May 18, 2007) , effective July 17, 2007, the name, Gross Receipts Tax, changed to Business Privilege Tax § 15102. Payment Agreements for Past Due T axes. The Department of Revenue and Taxa tion may ma ke satisfacto ry payment arrangements with delinquent t axpayers for equal bi -weekly payments of unpaid taxes due on the following terms and conditions: (a) Repayment may be made over a period of sixty (60) months or less. The Director shall use his discretion in deter mining the length of time for repayment. (b) All current taxes must be paid when due, including estimated taxes required by law . The Director of Revenue and Taxation ma y require payment of business privilege taxes on a frequency of greater than once a month as a condition of the agreement. All taxreturns must be filed on a timely basis; (c) Levies and liens must be filed on any or all of the taxpayer ’sproperty or properties to insure prompt pay ment; (d) Upon default of the delinquent taxpayer in all or all of the agreement terms and condi tions, the entire amount owed shall b e immedi ately due and payable, and collection proce dures shall be immediately instituted

the delinquent taxpayer in all or all of the agreement terms and condi tions, the entire amount owed shall b e immedi ately due and payable, and collection proce dures shall be immediately instituted against the de faulting taxpayer ’sproperty or properties unless the Director of Revenue and T axation, on his discretion, finds that t he default was excusable, and the taxpayer prom ptly (within 30 days) cures the default;COL 04130911GCA FINANCE &TAXATION CH.15GENERAL PROVISIONS 3(e) The Director of Revenue and Taxation shall include such other ter ms and conditions in any such agreement as he may deem in the best interest of the government of Gu am; (f) The taxpayer shall have no right to a payable schedule and no payment schedule may be approved without an existing and realistic source of repayment; (g) Any payment agreement entered into before the effective date of this Section shall remain in e ffect so long as the taxpayer involved continues to comply with the terms of the agree ment, and said agreement shall constitute a pay ment agr eement or arrangement pursuant to this Section for so long as it is not in default. SOURCE: Added by P .L.

comply with the terms of the agree ment, and said agreement shall constitute a pay ment agr eement or arrangement pursuant to this Section for so long as it is not in default. SOURCE: Added by P .L. 19 -10:16; subsec tion (a) amend ed by P .L. 19 -13:8. Amended by P.L. 29 -002:VI:28 (May 18, 2007) , effective July 17, 2007, the name, Gross Receipts Tax, changed to Business Privilege Tax. § 15103. Collection of Past Due T axes. Commencing October 1, 1987, the Dep artment of Revenue and Taxation is mandated to collect at least eighty percent (80%) of all current taxes due, and seventy percent (70%) of all past due receiv ables. Also, commencing October 1, 1987, in all cases of unpaid business privilege taxes, demand for payment shall be made in writing within thirty (30) days of filing unpaid business privilege tax re turns, unpaid income tax returns or unpaid withholding tax returns, and levies or assessments (as appro priate) and liens shall be filed on such unpaid amounts not later than sixty (60) days of filing unpaid business privilege tax returns or unpaid income tax returns. Notice and demand that the taxpayer file business privilege tax return shall be mailed or delivered

than sixty (60) days of filing unpaid business privilege tax returns or unpaid income tax returns. Notice and demand that the taxpayer file business privilege tax return shall be mailed or delivered within thirty (30) days of the due date of any unfiled business privilege tax returns. Assess ments on unpaid income tax returns or unpaid with - holding tax returns shall be filed within thirty (30) days of the due date of unpaid withholding tax returns or unpaid income tax returns, unless the Director of Revenue and T axation has ap proved payment arrangements. Any business which does not file business privilege tax re turns for three (3) successive months shall be closed after a prompt hearing pursuant to the Administrative Adjudica tion Law by t he Dir ector of Revenue and Taxation unless all tax returns are filed and satisfactory payment arrange ments are made. All assets of the busi ness shall b e seized after such hearing until all required tax returns are filed. Not -COL 04130911GCA FINANCE &TAXATION CH.15GENERAL PROVISIONS 4withstanding any other provis ion of law , no such hearing shall be public unless requested by the taxpay er, provided that any appeal through the courts

CA FINANCE &TAXATION CH.15GENERAL PROVISIONS 4withstanding any other provis ion of law , no such hearing shall be public unless requested by the taxpay er, provided that any appeal through the courts shall be public. No real property or property other than money may be accepted by the Department of Revenue and T axation as final set tlement for any outstanding tax liability without prior specific statutory authority . As a condition of any such transfer, the taxpayer shall waive confidentiali ty. Nothing her ein shall affect the power of the Department of Revenue and Taxation to levy , seize and sell property or properties at public auction. SOURCE: Added by P .L. 19 -10:17; amended by P .L. 19 -13:9. Amended by P.L. 29-002:VI:28 (May 18, 2007) , effective July 17, 2007, the name, Gross Receipts Tax, changed to Business Privilege Tax. ------ ----