{"data":{"id":"us-gu/11-gca-40103","jurisdiction":"us-gu","citation":"11 GCA § 40103","heading":"Exemptions.","body":"The following persons are exempt from the requirements of this Chapter:\n(a) Any person regulated by the Board of Public Accountancy;\n(b) Any person who is a member of the Guam Bar Association;\n(c) Any trust company or trust business;\n(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.","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":"35b4d5f966028e615163451dba0611788abfe588aadea4fb9d7c89f9e25e4672","source_id":"us-gu","stale":false,"prev":"us-gu/11-gca-40102","next":"us-gu/11-gca-40104"},"notice":"GroundRules: Original legal text. Not legal advice."}