Chapter 36

COL12010611GCA FINANCE &TAXATION CH.36COURT JURISDICTION IN TAX MATTERS 1CHAPTER 36 COURT JURISDICTION IN TAX MATTERS § 36101. District Court Jurisdiction. § 36102. Cause of Action for Unpaid T axes; Superior Court of Guam. § 36101. District Court Jurisdiction. In addition to such other jurisdiction as the District Court of Gua m has with respect to the income tax provided by §81 of the Organic Act of Guam [48 U.S.C.A. GC § 1421i] and pursuant to the United States Internal Revenue Code of 1954, as amended, and any future amend ments thereto, the District Court of Guam shall also have the same jurisdiction with regard to the said income tax as the T ax Court of the United States has with respect to the United States income tax. The taxpayer may file a petition with the District Court of Guam for a redetermination of a deficiency wi thin ninety (90) days after the notice of deficiency is mailed, or one hundred and fifty (150) days if the notice is mailed to a person outside the territory of Guam, (not counting Saturday , Sunday , or a legal holiday in Guam as the last day). The Distric t Court of Guam shall imple ment this Chapter, as may be necessary , by rules of procedures.

ritory of Guam, (not counting Saturday , Sunday , or a legal holiday in Guam as the last day). The Distric t Court of Guam shall imple ment this Chapter, as may be necessary , by rules of procedures. SOURCE : GC § 19700. NOTE : Forbes v . Maddox (1963), 212 F .Supp. 662; re ninety day notice see Jones v.Ingling (1961), 191 F .Supp. 559, also, Murray v . Ingling (1961), 190 F .Supp. 427. § 36102. Cause of Action for Unpaid T axes; Superior Court of Guam. At the discr etion of the Dir ector, any unpaid gross [sic] tax liability may be the basis for cause of action by the government of Guam in the Superior Court of Guam. Such action shall be initiated by complaint and shall be subject to the Rules of Civil Procedure. SOURCE: Added by P .L. 19 -10:28. ----------