Guam § 40114 - Same: Penalty.
Full text of Guam Guam Code Annotated § 40114 — Same: Penalty., with citation guidance and answers to common questions.
§ 40114. Same: Penalty.
If any tax preparer fails to file a new bond with the division within
thirty (30) days after notice of cancellation by the surety of the bond
required under § 40113 the registration under this Chapter shall be
suspended until such time as a new bond is filed. A person whose
registration is suspended pursuant to this Section shall not, for a fee,
assist with or prepare the income or franchise tax returns of others during
the period of such suspension.
Frequently Asked Questions About Guam § 40114
What does Guam Code Annotated § 40114 cover?
Section 40114 ("Same: Penalty.") 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 § 40114?
A common citation format is "Guam Code Annotated § 40114" (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 § 40114 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.