Guam § 40109 - Same: Notice of Denial.
Full text of Guam Guam Code Annotated § 40109 — Same: Notice of Denial., with citation guidance and answers to common questions.
§ 40109. Same: Notice of Denial.
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.
(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.
(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.
Source: official Guam text · Last verified 2026-08-27
Frequently Asked Questions About Guam § 40109
What does Guam Code Annotated § 40109 cover?
Section 40109 ("Same: Notice of Denial.") 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 § 40109?
A common citation format is "Guam Code Annotated § 40109" (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 § 40109 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.