{"data":{"id":"us-gu/11-gca-40102","jurisdiction":"us-gu","citation":"11 GCA § 40102","heading":"Definitions.","body":"As used in this Chapter:\n(a) Tax preparer means a person, who for a fee assists with or prepares tax return for others, but does not mean an employee, representative, partner agent, officer or member of a registered tax preparer’s office.\n(b) Division means the appropriate Division within the Department of Revenue and Taxation.\n(c) Director means the Director of the Department of Revenue and Taxation.\n(d) Fee means any money or valuable consideration paid or promised to be paid for services rendered or to be rendered by any tax preparer.\n(e) Person means an individual, firm, partnership, association, joint venture or corporation.\n(f) Tax return means any return, declaration, statement, refund claim or other document required to be made or filed in connection with territorial or Federal taxes or bank or corporation franchise tax.","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":"2833c5c24e10c49b1c362e66b67c542f8e2af104c18deddd6b76c1bdac14fc53","source_id":"us-gu","stale":false,"prev":"us-gu/11-gca-40101","next":"us-gu/11-gca-40103"},"notice":"GroundRules: Original legal text. Not legal advice."}