Guam § 40102 - Definitions.
Full text of Guam Guam Code Annotated § 40102 — Definitions., with citation guidance and answers to common questions.
§ 40102. Definitions.
As used in this Chapter:
(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.
(b) Division means the appropriate Division within the
Department of Revenue and Taxation.
COL070307
11 GCA FINANCE & TAXATION
CH. 40 REGISTRATION, BONDING AND
REGULATION OF TAX PREPARERS
(c) Director means the Director of the Department of Revenue
and Taxation.
(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.
(e) Person means an individual, firm, partnership, association,
joint venture or corporation.
(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.
Frequently Asked Questions About Guam § 40102
What does Guam Code Annotated § 40102 cover?
Section 40102 ("Definitions.") is part of the Guam Code Annotated, the codified statutory law of Guam. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Guam § 40102?
A common citation format is "Guam Code Annotated § 40102" (Guam). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Guam law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Guam official source linked on this page or consult a licensed Guam attorney.
How does Guam § 40102 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Guam can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Guam.