Guam Code > Title 11 > Chapter 36 – Court Jurisdiction in Tax Matters
Current as of: 2023 | Check for updates
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Other versions
| § 36101 | District Court Jurisdiction |
| § 36102 | Cause of Action for Unpaid Taxes; Superior Court of Guam |
Terms Used In Guam Code > Title 11 > Chapter 36 - Court Jurisdiction in Tax Matters
- Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
- Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.