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

11 GCA § 40107: Same: Effective Date and Penalty.

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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

On or after July 1, 1976, it shall be unlawful for any person to be a tax preparer unless such person is registered in accordance with the provisions of this Act. Any person who violates this Section is guilty of a petty misdemeanor for each violation of this Section.

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

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