Appointment of Director of the Department of Revenue and

Taxation as Agent. Application by a person or a CPA firm not a resident of Guam for a license under § 35106, or a Firm Permit to Practice under § 35107, shall constitute appointment of the Director of the Department of Revenue and Taxation as the applicant=s agent upon whom process may be served in any action or proceeding against the applicant arising out of any transaction or operation connected with or incidental to services performed by the applicant while a licensee within Guam.