18 Guam Code Ann. § 15108
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The Articles of Organization shall be delivered to the Department of Revenue and Taxation. If the Director of Revenue and Taxation finds that the articles of organization conform to law, he or she shall, when a fee of Two Hundred Fifty Dollars ($250.00) has been paid, file the articles of organization in accordance with this Chapter. The Director of Revenue and Taxation shall then issue a Certificate of Organization.
SOURCE: Added by P.L. 23-125:2 (Sept. 9, 1996), and repealed and reenacted by P.L. 28-180:2 (Jan. 29, 2007). Amended by P.L. 35-123:2 (Dec. 17, 2020).