11 GCA § 40103
Exemptions
View official PDF ↗The following persons are exempt from the requirements of this Chapter:
(a)Any person regulated by the Board of Public Accountancy;
(b)Any person who is a member of the Guam Bar Association;
(c)Any trust company or trust business;
(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.
§ The story of this section
- Enacted by P.L. 13-92 (bill & sponsor pending — earlier Legislature not yet ingested)
Reconstructed from the Guam Code Annotated. For the authoritative version, see the official PDF.