§ 40117 Amount of Annual Fees
§ 40101 Short Title
§ 40102 Definitions
§ 40103 Exemptions
§ 40104 Enforcement & Administration
§ 40105 Application for Examination; Registration
§ 40106 Registration: Eligibility and Qualification
§ 40107 Same: Effective Date and Penalty
§ 40108 Same: Denial, Revocation, Suspension and Withdrawal
§ 40109 Same: Notice of Denial
§ 40110 Injunctions Restraining Violation
§ 40111 Civil Action
§ 40112 Severability
§ 40113 Bonds Required
§ 40114 Same: Penalty
§ 40115 Advertising Prohibited
§ 40116 Distribution of Revenue
§ 40117 v2 Amount of Annual Fees

Terms Used In Guam Code > Title 11 > Chapter 40 - Registration, Bonding and Regulation of Tax Preparers

  • Affirmed: In the practice of the appellate courts, the decree or order is declared valid and will stand as rendered in the lower court.
  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Conviction: A judgement of guilt against a criminal defendant.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Fraud: Intentional deception resulting in injury to another.
  • Injunction: An order of the court prohibiting (or compelling) the performance of a specific act to prevent irreparable damage or injury.
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • Plea: In a criminal case, the defendant's statement pleading "guilty" or "not guilty" in answer to the charges, a declaration made in open court.
  • Probation: A sentencing alternative to imprisonment in which the court releases convicted defendants under supervision as long as certain conditions are observed.
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
  • Verdict: The decision of a petit jury or a judge.