2013 Regular Session



Income Tax Return Preparers - False Returns or Claims for Refund - Statute of Limitations

Sponsored by:

Delegate McDermott


In the House - Hearing 3/08 at 1:00 p.m.

Synopsis:Providing that an income tax return preparer who willfully prepares, assists in preparing, or causes the preparation of a false income tax return or claim for refund under specified circumstances is subject to a specified statute of limitations and may reserve a point or question for a specified judicial review.
Analysis:Fiscal and Policy Note
All Sponsors:Delegates McDermott, Afzali, Clippinger, Cluster, Dumais, Hogan, Hough, McComas, Mitchell, and Ready
Additional Facts:Bill File Type: Regular
Effective Date(s): October 1, 2013
Ways and Means  View Committee Hearing
Broad Subject(s):Taxes - Miscellaneous
Narrow Subject(s):Fraud -see also- Forgery
Income Tax
Judicial Review -see also- Appeals
Statutes of Limitation
Tax Preparers
Statutes:Article - Courts and Judicial Proceedings
Article - Tax - General

How a Bill Becomes Law

Legislative Lingo

Explanation of Floor Motions and Actions

October 24, 2017 1:04 P.M.