2005 Regular Session

SENATE BILL 69

CHAPTER NUMBER: 109 File Code: Taxes - Income
Sponsored By:
Chairman, Budget and Taxation Committee (By Request - Departmental - Comptroller)
Entitled:
Comptroller - Tax Return Preparer - Filing Requirements and Penalties

Synopsis:

Requiring income tax return preparers to sign a return or claim for refund prior to presenting the return or claim to the taxpayer or entity for signature; requiring that another preparer review and sign the return or claim if the original preparer is unavailable; requiring the preparer to sign the return in a specified manner; providing that if more than one preparer is involved in the preparation of the return or claim, the individual with the primary responsibility is subject to specified signature requirements; etc.

History by Legislative Date

Senate Action
1/17
First Reading Budget and Taxation
Motion Rules Suspended Referred (Senator Green) Adopted
1/20
Hearing 2/2 at 1:30 p.m.
2/7

Favorable with Amendments Report by Budget and Taxation
2/8
Favorable with Amendments Report Adopted
Second Reading Passed with Amendments
2/10
Third Reading Passed (46-0)
4/7
Senate Concur - House Amendment
Third Reading Passed (47-0)
Passed Enrolled
House Action
2/11
First Reading Ways and Means
3/28
Hearing 3/31 at 1:00 p.m.
4/6
Favorable with Amendments Report by Ways and Means
4/1
Favorable with Amendments Report Adopted
Second Reading Passed with Amendments
4/2
Third Reading Passed with Amendments (136-0)
Action after passage in Senate and House
4/26
Signed by the Governor Chapter 109

Sponsored by:

Budget & Tax. Comm., Chairman
Departmental
Comptroller of MD

Bill indexed under the following Subjects:

IDENTIFICATION
INCOME TAX
PENALTIES
SIGNATURES
TAX PREPARERS

Bill affects the following Statutes:

Tax - General
( 10-804 , 13-715 )

Documents:

Bill Text (Displayed in PDF Format): First Reading, Third Reading, Enrolled
Fiscal Note (Displayed in PDF Format): Available
Amendments (Displayed in WordPerfect 8 Format):
Senate
Number: 509532/01 (PDF)     Offered on: February 8, 2005   at: 10:42 a.m.     Status: Adopted
House
Number: 765266/01 (PDF)     Offered on: April 6, 2005   at: 11:45 a.m.     Status: Adopted
Roll Call Votes (Legislative dates are shown):
Senate
February 10, 2005: Third Reading Passed (46-0)
April 7, 2005: Third Reading Passed (47-0)
House
April 2, 2005: Third Reading Passed (136-0)