Guam § 40104 - Enforcement & Administration.

§ 40104. Enforcement & Administration.

The duty of enforcing and administering this Chapter is vested in

the Director, who shall promulgate appropriate rules and regulations for

the implementation of this Act. Every power granted or duty imposed

upon the Director by this Chapter may be exercised or performed in the

name of the Director by such subordinate officials of the Department of

Revenue and Taxation as he may determine to be necessary for the

efficient and effective administration and operation of the Tax Preparers

Act.

(a) With the approval of the Director, they may adopt rules and

regulations as he determines are reasonably necessary to carry out

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11 GCA FINANCE & TAXATION

CH. 40 REGISTRATION, BONDING AND

REGULATION OF TAX PREPARERS

the purposes of this Chapter. Such rules and regulations shall be

adopted pursuant to the Administrative Adjudication Law.

(b) The Director shall maintain a record of registered tax

preparers. The record shall include the names and addresses of the

tax preparer and locations used by all registered tax preparers;

which list is a public record and open to public inspection at

reasonable times.

(c) The Director shall, on his own initiative or in response to

complaints, investigate and gather evidence of violations of this

Chapter and of any rule or regulation adopted pursuant to this

Chapter by any tax preparer, whether registered or not, and by any

employee, partner, officer, agent or member of any tax preparation

office.