New York General Business Law Article 24-C - TAX PREPARERS

• 371 - Definitions.
  For the purposes of this article: (a) "Facilitator" means a person who individually or in conjunction or cooperation with another person: (i) solicits the execution...
• 372 - Consumer Bill of Rights Regarding Tax Preparers.
  (a) A tax preparer shall provide his or her customers with a receipt containing an address and phone number at which the preparer can be...
• 373 - Applicability.
  (a) The provisions of this article shall not apply to tax preparers operating within any city having a population of one million or more. (b)...

Last modified: February 3, 2019