11 GCA § 32102: Right to Bring Suit.

Any state of the United States or any political subdivision thereof shall have the right to sue in the District Court of Guam to recover any tax which may be owing to it when the like right is accorded to the government of Guam by such other state. The certificate of the Secretary of State of such other state, to the effect that the officials of such other state and its political subdivisions have the authority to collect the taxes so to be collected, shall be conclusive proof of such authority.