{"data":{"id":"us-gu/18-gca-14103","jurisdiction":"us-gu","citation":"18 GCA § 14103","heading":"Administration by Department of Revenue and Taxation.","body":"The Director of Revenue and Taxation shall administer the provisions of this Chapter. Within sixty (60) days of the filing of a financial statement with the Director under this Chapter, the Department of Revenue and Taxation shall post the financial statement on its website in a manner that is accessible to the public. Upon a finding of noncompliance thereof by any organization required to file such statement, the Director shall revoke any license or charter issued to such organization by the government of Guam and shall revoke the tax-exempt status of such organization; provided, however, that such action or actions may be taken by the Director only after giving written notice that the organization has failed to file its financial statement, and that the organization has thirty (30) days from receipt of the notice to file its financial statement or the Department will commence proceedings to have the organization’s license or charter and tax-exempt status revoked. The notice must be sent by certified mail to the organization at the most current address of the organization on file at the Department of Revenue and Taxation. Actions to revoke an organization’s license or charter and tax-exempt status shall be conducted under a public hearing process pursuant to the provisions of the Administrative Adjudication Law found in Chapter 9 of Title 5, Guam Code Annotated.","path":["Title 18: Business Structure and Function","Division 1 - Business Structure","Part 2 - Special Corporate Forms","Chapter 14: Publication of Financial Information by Nonprofit Organizations"],"source_url":"https://col.guamcourts.gov/sites/default/files/18gc014.pdf","current_through":"P.L. 38-133 (June 4, 2026)","vintage":"","retrieved_at":"2026-09-27T03:54:08Z","sha256":"b7ebf9ff0fa78d01bf71541b552a5e43bcfb6cacf0b90efbf528b084d1277670","source_id":"us-gu","stale":false,"prev":"us-gu/18-gca-14102","next":"us-gu/18-gca-15101"},"notice":"GroundRules: Original legal text. Not legal advice."}