11 Guam Code Ann. § 24910
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Terms Used In 11 Guam Code Ann. § 24910
- Guardian: A person legally empowered and charged with the duty of taking care of and managing the property of another person who because of age, intellect, or health, is incapable of managing his (her) own affairs.
- Plaintiff: The person who files the complaint in a civil lawsuit.
Within six (6) months after payment under protest, the person who made the payment, or his personal representative, guardian, or heir, may bring an action in the Superior Court against the government to recover the tax paid under protest. Payment of the amount of any judgment for the plaintiff in such action shall not be made to an assignee of such plaintiff.
SOURCE: GC § 19426.