11 GCA § 26109: Restrictions of Remedies.

Each and every remedy, or other provision, contained in this Chapter is expressly restricted to causes of action or other grievances which arise out of, and because of, the levy, assessment, collection or payment of a tax under this Chapter only, and is not intended to be retroactive in its effect to apply to taxes levied, assessed, collected or paid under other or prior tax laws of the government of Guam.