Guam § 15103 - Collection of Past Due Taxes.

§ 15103. Collection of Past Due Taxes.

Commencing October 1, 1987, the Department 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 receivables.

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 returns, unpaid

income tax returns or unpaid withholding tax returns, and levies or

assessments (as appropriate) 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

within thirty (30) days of the due date of any unfiled business privilege

tax returns. Assessments 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 Taxation has approved payment arrangements.

Any business which does not file business privilege tax returns for

three (3) successive months shall be closed after a prompt hearing

pursuant to the Administrative Adjudication Law by the Director of

Revenue and Taxation unless all tax returns are filed and satisfactory

payment arrangements are made. All assets of the business shall be

seized after such hearing until all required tax returns are filed. Not-

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withstanding any other provision of law, no such hearing shall be public

unless requested by the taxpayer, 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 Taxation as final settlement for any

outstanding tax liability without prior specific statutory authority. As a

condition of any such transfer, the taxpayer shall waive confidentiality.

Nothing herein shall affect the power of the Department of Revenue and

Taxation to levy, seize and sell property or properties at public auction.