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 construed to refer to this chapter. (Added by Stats. 2018, Ch. 597, Sec. 2. (AB 3143) Effective January 1, 2019. Repealed as of January […]
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 person. The principal sum of the bond shall be five thousand dollars ($5,000). A tax preparer subject to this section shall provide to the surety company proof […]
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” includes: (A) A person who, for a fee or for other consideration, assists with or prepares tax returns for another person or who assumes final responsibility for completed work on a return on […]
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 adequate education and treat confidential information appropriately, to prohibit tax preparers from making fraudulent, untrue, or misleading representations, and to provide for a self-funded nonprofit oversight body to […]
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 chapter. (b) Protection of the public shall be the highest priority for the council in exercising its registration and disciplinary authority, and any other functions. Whenever the protection of the public […]
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 who complies with the bylaws, rules, and procedures established by the council. (b) In order to obtain a registration, an applicant shall submit a written application in a form […]
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 indicate whether the registrant is actively in compliance with the annual registration requirements and shall include any of the following information that is applicable to the registrant: (1) The registrant’s name and mailing […]
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, 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. (Amended […]
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 by the tax preparer without the written permission of the client or prospective client, except for the following: (1) Disclosures made by a tax preparer in compliance with a subpoena or […]
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 provided on the state income tax return. The Legislature further finds and declares that many taxpayers remain unaware of the voluntary contribution check-offs on the state income tax return. Therefore, […]
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 for, any of the following: (1) Fail to register as a tax preparer with the council. (2) Make, or authorize the making of, any statement or representation, oral […]
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 refund. Any advertisement that mentions a refund anticipation loan shall state conspicuously that it is a loan and that a fee or interest will be charged by the lending institution. […]
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 (a) of Section 22253. (b) Upon receiving the notice described in subdivision (a), the California Tax Education Council may notify the Attorney General, a district attorney, or a city attorney of the […]
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 registration and the rights conferred by this chapter on a registrant for a period not to exceed one year. (3) Revoking the registration. (4) Suspending or staying the disciplinary order, or portions of it, […]
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 or discipline not in accord with this section shall be void and without effect. (b) Any application denial or registrant discipline shall be done in good faith and in a fair and reasonable […]
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 in a form consistent with the requirements of this section. (b) The council shall submit the fingerprint images and related information to the Department of Justice for the purpose of […]
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 decline to approve providers of tax preparer education within 120 days of receiving a request for approval. If approval is not declined within 120 days, the provider shall be […]
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 when the tax preparer demonstrates that he or she has (1) completed not less than 60 hours of instruction in basic personal income tax law, theory, and practice by an approved […]
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 any person, issue an injunction or other appropriate order restraining the conduct. The proceedings under this paragraph shall be governed by Chapter 3 (commencing […]
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 of those duties or to recover a civil penalty in the amount of one thousand dollars ($1,000), or for both enforcement and recovery. (b) In an action to […]
