Versions of Guam Code > Title 11 > Chapter 40 - Registration, Bonding and Regulation of Tax Preparers on LawServer 2023 Guam Code > Title 11 > Chapter 40 – Registration, Bonding and Regulation of Tax Preparers 2022 Guam Code > Title 11 > Chapter 40 – Registration, Bonding and Regulation of Tax Preparers