11 GCA § 15102: Payment Agreements for Past Due Taxes.

The Department of Revenue and Taxation may make satisfactory payment arrangements with delinquent taxpayers 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 determining 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 may require payment of business privilege taxes on a frequency of greater than once a month as a condition of the agreement. All tax returns must be filed on a timely basis;

(c) Levies and liens must be filed on any or all of the taxpayer’s property or properties to insure prompt payment;

(d) Upon default of the delinquent taxpayer in all or all of the agreement terms and conditions, the entire amount owed shall be immediately due and payable, and collection procedures shall be immediately instituted against the defaulting taxpayer’s property or properties unless the Director of Revenue and Taxation, on his discretion, finds that the default was excusable, and the taxpayer promptly (within 30 days) cures the default;

(e) The Director of Revenue and Taxation shall include such other terms and conditions in any such agreement as he may deem in the best interest of the government of Guam;

(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 effect so long as the taxpayer involved continues to comply with the terms of the agreement, and said agreement shall constitute a payment agreement or arrangement pursuant to this Section for so long as it is not in default.