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us-gu · Through P.L. 38-133 (June 4, 2026)

11 GCA § 40103: Exemptions.

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Where this section sits in the code
  1. Title 11: Finance and Taxation
  2. Division 2 - Taxes
  3. Chapter 40: Registration, Bonding and Regulation of Tax Preparers

The following persons are exempt from the requirements of this Chapter:

(a) Any person regulated by the Board of Public Accountancy;

(b) Any person who is a member of the Guam Bar Association;

(c) Any trust company or trust business;

(d) Any person who is authorized to practice before the Internal Revenue Service pursuant to Subpart A commencing with §10.1 of Part 10 of Title 31 of the Code of Federal Regulations.

Collected 2026-09-27T03:15:18Z. Source file · JSON

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