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Regulatory Procedures Manual, Chapter 7
7-1 PURPOSE. This chapter provides definitions, responsibilities, and procedures for agency components to initiate, review, classify, publish,
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Guam Rules of Appellate Procedure
Feb 24, 2014 Rule 36 -- Rules Governing Electronic Filing. Electronic filing with this court shall be governed by the Judiciary of Guams Electronic.
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26 CFR 301.6011-2 - Required use of electronic form.
Returns filed electronically must be made in accordance with applicable revenue procedures, publications, forms, or instructions.
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