Chapter 32

COL12010611GCA FINANCE &TAXATION CH.32RECIPROCAL TAX CLAIMS ACT 1CHAPTER 32 RECIPROCAL TAX CLAIMS ACT § 32101. Definitions. § 32102. Right to Bring Suit. § 32103. Authority of Attorney General. § 32104. Short Title. § 32101. Definitions . As used in this Chapter: (a) Stateshall include any state, territory , or posses sion of the United States, and the District of Columbia. (b) Taxshall include any and all assess ments law fully made, whether based on a return or other disclosure of the taxpayer, upon the infor mation and belief of the taxing authori ty, or otherwise; a ny and all penalties lawfully im posed pursuant to taxing statute; and any interest charges lawfully added to the tax liability which constitutes the subject of the action. SOURCE : GC § 19800. § 32102. Right to Bring Suit . Any state of the United States or any political subdivision thereof shall have the right to sue in the Dis trict Court of Guam to recover any tax which may be owing to it when the like right is ac corded to the government of Guam by such other state. The certificate of the Secretary of State of such other state, to the effect that the offi cials of such other state and its political subdi

s ac corded to the government of Guam by such other state. The certificate of the Secretary of State of such other state, to the effect that the offi cials of such other state and its political subdi visions have the authori ty to collect the taxes so to be collected, shall be conclusive proof of such authority . SOURCE : GC § 19800.1. § 32103. Autho rity of Attorney General . The Attorney General of Guam may bring suits in the courts of other states, in the name of the government of Guam, to collect taxes due the gover nment of Guam. SOURCE : GC § 19800.2. § 32104. Short Title . This Chapter may be cit ed and referred to as the Reciprocal T ax Claims Act.COL12010611GCA FINANCE &TAXATION CH.32RECIPROCAL TAX CLAIMS ACT 2SOURCE : GC § 19800.3. ----------