us-gu · Through P.L. 38-133 (June 4, 2026)

18 GCA § 17201: Signing of Records to be Delivered for Filing to Director of Revenue and Taxation.

(a) A record delivered to the Director of Revenue and Taxation for filing pursuant to this Act must be signed as follows:
(1) A limited cooperative association’s initial articles of organization must be signed by at least one (1) person acting as an organizer.
(2) A statement of withdrawal under § 17206 must be signed as provided in that Section.
(3) Except as otherwise provided in Paragraph (4) of this Subsection, a record signed by an existing association must be signed by an officer.
(4) A record filed on behalf of a dissolved association must be signed by a person winding up activities under § 171206(b) or a person appointed under § 171206(c) to wind up those activities.
(5) Any other record delivered on behalf of a person to the Director for filing must be signed by that person.
(b) A record delivered for filing under this Act may be signed by an agent. Whenever this Act requires a particular individual to sign a record and the individual is deceased or incompetent, the record may be signed by a legal representative of the individual.
(c) A person that signs a record as an agent or legal representative affirms as a fact that the person is authorized to sign the record.

Where this section sits in the code

Title 18: Business Structure and Function
Division 1 - Business Structure
Part 2 - Special Corporate Forms
Chapter 17: Guam Uniform Limited Cooperative Association Act
ARTICLE 2: FILING AND OTHER REPORTS

(a) A record delivered to the Director of Revenue and Taxation for filing pursuant to this Act must be signed as follows:

(1) A limited cooperative association’s initial articles of organization must be signed by at least one (1) person acting as an organizer.

(2) A statement of withdrawal under § 17206 must be signed as provided in that Section.

(3) Except as otherwise provided in Paragraph (4) of this Subsection, a record signed by an existing association must be signed by an officer.

(4) A record filed on behalf of a dissolved association must be signed by a person winding up activities under § 171206(b) or a person appointed under § 171206(c) to wind up those activities.

(5) Any other record delivered on behalf of a person to the Director for filing must be signed by that person.

(b) A record delivered for filing under this Act may be signed by an agent. Whenever this Act requires a particular individual to sign a record and the individual is deceased or incompetent, the record may be signed by a legal representative of the individual.

(c) A person that signs a record as an agent or legal representative affirms as a fact that the person is authorized to sign the record.

Collected 2026-09-27T03:54:38Z. Source file · JSON

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