{"data":{"id":"us-gu/11-gca-36102","jurisdiction":"us-gu","citation":"11 GCA § 36102","heading":"Cause of Action for Unpaid Taxes; Superior Court of Guam.","body":"At the discretion of the Director, any unpaid gross [sic] tax liability may be the basis for cause of action by the government of Guam in the Superior Court of Guam. Such action shall be initiated by complaint and shall be subject to the Rules of Civil Procedure.","path":["Title 11: Finance and Taxation","Division 2 - Taxes","Chapter 36: Court Jurisdiction in Tax Matters"],"source_url":"https://col.guamcourts.gov/sites/default/files/11gc036.pdf","current_through":"P.L. 38-133 (June 4, 2026)","vintage":"","retrieved_at":"2026-09-27T03:14:58Z","sha256":"fffff86bcc16b7c02bba38eb6b7b9cd658ec9103a2f9cfeec89cfd4420781e8c","source_id":"us-gu","stale":false,"prev":"us-gu/11-gca-36101","next":"us-gu/11-gca-38101"},"notice":"GroundRules: Original legal text. Not legal advice."}