CHAPTER 14. Tax Preparers [22250. - 22259.]
Chapter 14 added by Stats. 1996, Ch. 1137, Sec. 51.
§§ 22250–22259 · 22 sections
- § 22250 This chapter shall be known and may be cited as the Tax Preparation Act. Whenever a reference is made to the Tax Preparation Act by any statute, it shall be…
- § 22250.1 (a) A tax preparer shall maintain a bond issued by a surety company admitted to do business in this state for each individual preparing tax returns for another…
- § 22251 For the purposes of this chapter, the following terms have the following meanings: (a) (1) Except as otherwise provided in paragraph (2), “tax preparer”…
- § 22251.1 It is the intent of this chapter to enable consumers to easily identify credible tax preparers who are bonded and registered, to ensure tax preparers receive…
- § 22251.2 (a) The California Tax Education Council, as defined in subdivision (d) of Section 22251, shall carry out the responsibilities and duties set forth in this…
- § 22251.3 (a) The council shall issue a registration to any applicant who provides satisfactory evidence that he or she meets all of the requirements of this chapter and…
- § 22251.4 (a) The council shall establish and maintain on its Internet Web site a searchable public registry of registrants. Each registrant’s listing shall clearly…
- § 22252 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,…
- § 22252.1 (a) No confidential information obtained by a tax preparer, in his or her professional capacity, concerning a client or a prospective client shall be disclosed…
- § 22252.5 The Legislature finds and declares that it is important to inform taxpayers that they may make voluntary contributions to certain funds or programs, as…
- § 22253 (a) It is a violation of this chapter for a tax preparer to do or commit, and the council may deny an application for registration or discipline a registrant…
- § 22253.1 (a) Any tax preparer who advertises the availability of a refund anticipation loan shall not directly or indirectly represent the loan as a client’s actual…
- § 22253.2 (a) The Franchise Tax Board shall notify the California Tax Education Council when it identifies an individual who has violated paragraph (1) of subdivision…
- § 22253.3 (a) The council may discipline a registrant by any, or a combination, of the following methods: (1) Placing the registration on probation. (2) Suspending the…
- § 22253.4 (a) No registrant or applicant may be disciplined or denied registration except according to procedures satisfying the requirements of this section. A denial…
- § 22253.5 (a) Beginning July 1, 2020, as a condition of registration, the council shall require the applicant to submit fingerprint images as directed by the council and…
- § 22254 A provider of tax preparer education for tax preparers shall meet standards and procedures as approved by the council. The council shall either approve or…
- § 22255 (a) The council shall issue a “certificate of completion,” as part of the education registration requirements described in Section 22251.3, to the tax preparer…
- § 22256 (a) The superior court in and for the county in which any person acts as a tax preparer in violation of the provisions of this chapter, may, upon a petition by…
- § 22257 (a) If a tax preparer fails to perform a duty specifically imposed upon him or her pursuant to this chapter, any person may maintain an action for enforcement…
- § 22258 (a) The following persons are exempt from the requirements of this title, subject to the requirements of subdivision (b): (1) An individual with a current and…
- § 22259 (a) This chapter shall be subject to review by the appropriate policy committees of the Legislature. (b) This chapter shall remain in effect only until January…