{"code":"BPC","codeName":"Business and Professions Code","section":"22252","citation":"Bus. & Prof. Code, § 22252","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 8. SPECIAL BUSINESS REGULATIONS [18400. - 22949.92.2.]","url":"https://blackletter.si/business-and-professions-code/division-8"},{"name":"CHAPTER 14. Tax Preparers [22250. - 22259.]","url":"https://blackletter.si/business-and-professions-code/division-8/chapter-14"}],"history":"Amended by Stats. 2018, Ch. 597, Sec. 7.   (AB 3143)   Effective January 1, 2019.   Repealed as of January 1, 2028, pursuant to Section 22259.","effective":"2019-01-01","html":"<p>Prior to rendering any tax preparation services, a tax preparer shall provide the customer in writing with the following:</p><p>(a) The tax preparer’s name, address, and telephone number.</p><p>(b) Evidence of compliance with the bonding requirement of Section <a href=\"/bpc/22250.1\">22250.1</a>, including the bond number, if any.</p><p>(c) The address of the Internet Web site of the council.</p>","text":"Prior to rendering any tax preparation services, a tax preparer shall provide the customer in writing with the following: (a) The tax preparer’s name, address, and telephone number. (b) Evidence of compliance with the bonding requirement of Section 22250.1, including the bond number, if any. (c) The address of the Internet Web site of the council.","otherVersions":[],"url":"https://blackletter.si/business-and-professions-code/tax-preparers-22252","source":"California Legislative Information bulk export (pubinfo)"}