11 Guam Code Ann. § 24308
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Terms Used In 11 Guam Code Ann. § 24308
- Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
- Oath: A promise to tell the truth.
The assessor may require from any person a written statement under oath showing all taxable property in Guam owned or claimed by the person making the statement, or by any firm of which such person is a member, or by any corporation of which such person is an officer, director, or managing agent. Such statement shall show the legal description of the property. Such statements are not public records and are not open to public inspection.
SOURCE: GC § 19313.
CROSS-REFERENCES: See 6 Guam Code Ann. § 4306 for the later law relating to Unsworn Statements made Under Penalty of Perjury, and the effects thereof.