California Business and Professions Code CHAPTER 14 - Tax Preparers

• Section 22250.
  (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...
• Section 22251.
  For the purposes of this chapter, the following words have the following meanings:(a) (1) Except as otherwise provided in paragraph (2), “tax preparer” includes:(A) A person who, for...
• Section 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...
• Section 22251.2.
  (a) The council shall have the responsibilities and duties set forth in this chapter. The council may take any reasonable actions to carry out the responsibilities...
• Section 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...
• Section 22252.
  Prior to rendering any tax preparation services, a tax preparer shall provide the customer in writing with the tax preparer’s name, address, telephone number, and...
• Section 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...
• Section 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...
• Section 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...
• Section 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....
• Section 22253.1.5.
  (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...
• Section 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 22253.3.
  (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...
• Section 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...
• Section 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...
• Section 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...
• Section 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,...
• Section 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...
• Section 22258.
  (a) The following persons are exempt from the requirements of this title, subject to the requirements of subdivision (b):(1) A person with a current and valid license...
• Section 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 1, 2019,...

Last modified: October 22, 2018