Guam § 17207 - Correcting Filed Record.
Full text of Guam Guam Code Annotated § 17207 — Correcting Filed Record., with citation guidance and answers to common questions.
§ 17207. Correcting Filed Record.
(a) A person on whose behalf a filed record was delivered to the Director of Revenue and Taxation for
filing may correct the record if:
(1) the record at the time of filing was inaccurate;
(2) the record was defectively signed; or
(3) the electronic transmission of the record to the Director was defective.
(b) To correct a filed record, a person on whose behalf the record was delivered to the Director must
deliver to the Director for filing a statement of correction.
(c) A statement of correction:
(1) may not state a delayed effective date;
(2) must be signed by the person correcting the filed record;
(3) must identify the filed record to be corrected;
(4) must specify the inaccuracy or defect to be corrected; and
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(5) must correct the inaccuracy or defect.
(d) A statement of correction is effective as of the effective date of the filed record that it corrects
except as to persons relying on the uncorrected filed record and adversely affected by the correction. For
those purposes and as to those persons, the statement of correction is effective when filed.
Frequently Asked Questions About Guam § 17207
What does Guam Code Annotated § 17207 cover?
Section 17207 ("Correcting Filed Record.") is part of the Guam Code Annotated, the codified statutory law of Guam. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Guam § 17207?
A common citation format is "Guam Code Annotated § 17207" (Guam). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Guam law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Guam official source linked on this page or consult a licensed Guam attorney.
How does Guam § 17207 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Guam can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Guam.