e duty of enforcing and administering this Chapter is vested in the Director, who shall promulgate appropriate rules and regulations for the implementation of this Act. Every power granted or duty imposed upon the Director by this Chapter may be exercised or performed in the name of the Director by such subordinate officials of the Department of Revenue and Taxation as he may determine to be necessary for the efficient and effective administration and operation of the Tax Preparers Act.

(a) With the approval of the Director, they may adopt rules and regulations as he determines are reasonably necessary to carry out

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11 Guam Code Ann. FINANCE & TAXATION CH. 40 REGISTRATION, BONDING AND REGULATION OF TAX PREPARERS
the purposes of this Chapter. Such rules and regulations shall be adopted pursuant to the Administrative Adjudication Law.
(b) The Director shall maintain a record of registered tax preparers. The record shall include the names and addresses of the tax preparer and locations used by all registered tax preparers; which list is a public record and open to public inspection at reasonable times.

(c) The Director shall, on his own initiative or in response to complaints, investigate and gather evidence of violations of this Chapter and of any rule or regulation adopted pursuant to this Chapter by any tax preparer, whether registered or not, and by any employee, partner, officer, agent or member of any tax preparation office.

SOURCE: GC § 53643, as added by P.L. 13-92.