SB0304 (CH0379)

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2017 Regular Session



Taxpayer Protection Act

Sponsored by:



Approved by the Governor - Chapter 379

Synopsis:Prohibiting a person from employing an individual not registered with the State Board of Individual Tax Preparers to provide specified tax preparation services; providing specified employees of the Field Enforcement Bureau of the Comptroller's Office with specified police powers when enforcing specified laws; authorizing the Attorney General to bring a specified civil action to enjoin a person from acting as an income tax preparer under specified circumstances; imposing a penalty on specified income tax preparers for specified offenses; etc.
Analysis:Fiscal and Policy Note (Revised)
All Sponsors:The President (By Request - Administration)
Additional Facts:Cross-filed with: HB0424
Bill File Type: Regular
Effective Date(s): July 1, 2017
By Request of the Governor
Budget and Taxation  View Committee HearingJudiciary  View Committee Hearing
Broad Subject(s):Taxes - Income
Taxes - Sales and Use
Taxes - Miscellaneous
Narrow Subject(s):Attorney General
Civil Actions -see also- Small Claims
Committees and Commissions -see also- Political Committees
Counties -see also- Chartered Counties; Code Counties
Courts -see also- Circuit; Appeals; District; Orphans'; etc.
Fraud -see also- Forgery
Income Tax
Penalties and Sentences -see also- Death Penalty
Registration -see also- Motor Vehicle Registration
Revenue and Taxes -see also- Dev Fees &Taxes; specific tax
Sales and Use Tax
Tax Preparers
Statutes:Article - Business Occupations and Professions
Article - Tax - General
(10-911, 13-1004, 13-201, 13-203, 13-703, 13-715, 2-107, 13-706.1)

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November 28, 2017 1:10 P.M.