{"data":{"id":"us-gu/11-gca-40101","jurisdiction":"us-gu","citation":"11 GCA § 40101","heading":"Short Title.","body":"This Chapter may be cited as the Tax Preparer Act.","path":["Title 11: Finance and Taxation","Division 2 - Taxes","Chapter 40: Registration, Bonding and Regulation of Tax Preparers"],"source_url":"https://col.guamcourts.gov/sites/default/files/11gc040.pdf","current_through":"P.L. 38-133 (June 4, 2026)","vintage":"","retrieved_at":"2026-09-27T03:15:18Z","sha256":"59189d47199cfb90c3f7a25614af0f279500a36368028d2ea574c18617b4ef39","source_id":"us-gu","stale":false,"prev":"us-gu/11-gca-38102","next":"us-gu/11-gca-40102"},"notice":"GroundRules: Original legal text. Not legal advice."}