{"data":{"id":"us-gu/11-gca-40109","jurisdiction":"us-gu","citation":"11 GCA § 40109","heading":"Same: Notice of Denial.","body":"If the Director refuses to validate a registration, he shall notify the applicant by personal service or registered mail, return receipt requested, mailed to the address as shown on the registration form. In the event such notice is given, the applicant shall be given a hearing if he files a written request with the Director within sixty (60) days after the notice is given.\n(a) All hearings relating to a refusal to validate a registration or revocation or suspension of a registration shall be conducted pursu-ant to Article 2 of 5 GCA Chapter 9.\n(b) The expiration of a valid registration shall not deprive the Director of jurisdiction to proceed with any investigation or disciplinary proceeding against a tax preparer or to render a decision invalidating, revoking or suspending a registration.","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":"365232de0aeff3cb699d203d208a42cf054bff185b39b5432c3fce64ed7f4a60","source_id":"us-gu","stale":false,"prev":"us-gu/11-gca-40108","next":"us-gu/11-gca-40110"},"notice":"GroundRules: Original legal text. Not legal advice."}