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11 GCA § 40106

Registration: Eligibility and Qualification

Guam Code AnnotatedTitle 11 — Finance and Taxation
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Upon receipt of the form properly filled out, and receipt of the required fee, and receipt of proof of deposit of the bond required by this Chapter, if the Director determines that the applicant is eligible, he shall validate the registration and send a proof of such valid registration to the tax preparer.

(a)Every registration shall cease to be valid on June 30 of each year, unless the tax preparer has paid the renewal fee required by this Chapter.

§ The story of this section

  1. 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.