Legislation
- Title
- State Board of Individual Tax Preparers - Expiration and Surrender of Registrations and Civil and Criminal Penalties
- Sponsored by
- Delegates S. Howard, Chang, Ghrist, Mautz, McComas, Pena-Melnyk, Saab, Vitale, West, and B. Wilson
- Status
- Approved by the Governor - Chapter 462
- Analysis
- Fiscal and Policy Note (Revised)
Synopsis
Providing that the registration issued to an individual tax preparer remains in effect and does not expire by operation of law while the tax preparer is under investigation by the State Board of Individual Tax Preparers; providing that an extension of a specified registration term under specified circumstances is effective only for a specified purpose; prohibiting an individual tax preparer from surrendering a registration under specified circumstances; etc.
Committees
Details
Bill File Type: Regular
Effective Date(s): October 1, 2015
History
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Documents
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Statutes
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(
21-101, 21-314, 21-405 )
Last Updated: 2/3/2020 2:29 PM