Guam § 40115 - Advertising Prohibited.
Full text of Guam Guam Code Annotated § 40115 — Advertising Prohibited., with citation guidance and answers to common questions.
§ 40115. Advertising Prohibited.
No tax preparer or employee, representative, partner, officer, agent
or member of a tax preparer firm shall make, or authorize the making of
any reference to the registration required by this Chapter in any
advertising medium. Advertising medium shall include but shall not be
limited to newspapers, magazines, leaflets, phone directory listings, city
directory listings, radio and television broadcasts, recorded telephone
messages, transit ads, billboards and signs. The posting of a proof of
COL070307
11 GCA FINANCE & TAXATION
CH. 40 REGISTRATION, BONDING AND
REGULATION OF TAX PREPARERS
valid registration, supplied by the Director in the tax preparer’s office
shall not constitute a violation of this Section.
Frequently Asked Questions About Guam § 40115
What does Guam Code Annotated § 40115 cover?
Section 40115 ("Advertising Prohibited.") 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 § 40115?
A common citation format is "Guam Code Annotated § 40115" (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 § 40115 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.