1997 Regular Session

HOUSE BILL 157

CHAPTER NUMBER: 405 File Code: Income
Sponsored By:
Chairman, Ways and Means Committee (Departmental - Comptroller)
Entitled:
Income Tax - Income Tax Return Preparer - False Return or False Claim for Refund

Synopsis:

Holding tax preparers criminally liable for preparing a tax return with a false claim for refund if done with fraudulent intent.

Legislative History

House Action
1/15
First Reading Ways and Means
Hearing 1/21 at 11:00 a.m.
2/3
Favorable Report by Ways and Means
2/4
Favorable Report Adopted
Second Reading Passed
2/7
Third Reading Passed (129-0)
3/31
Returned Passed
5/8
Signed by the Governor Chapter 405
Senate Action
2/10
First Reading Budget and Taxation
3/11
Hearing 3/18 at 1:00 p.m.
4/3
Favorable Report by Budget and Taxation
Favorable Report Adopted
Second Reading Passed
4/4
Third Reading Passed (46-0)
Sponsored by:
Chairman, Ways & Means Comm.
Departmental
Bill indexed under the following Subjects:
FRAUD
INCOME TAX
LIABILITY -see also- GOOD SAMARITAN
TAX PREPARERS
Bill affects the following Statute:
Tax - General
( 13-1004 )

Documents:

Bill Text:
First Reading (PDF), Third Reading (PDF), Enrolled
Fiscal Note: Available (PDF)