Legislation

Title: Income Tax Return Preparers - False Returns or Claims for Refund - Statute of Limitations
Sponsored by: Delegate McDermott
Status: In the House - Hearing 1/28 at 1:00 p.m.
Analysis: Fiscal and Policy Note

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.

Committees

Original:: Ways and Means Click to view Recorded Media

Details

Introduced in a prior session as: HB0967 Session: 2013 Regular Session

Bill File Type: Pre-Filed

Effective Date(s): October 1, 2014

History

Legislation History
Chamber House Calendar Date 12/19/2013 Legislative Date 10/01/2013 Action Pre-filed Proceedings
Chamber House Calendar Date 12/19/2013 Legislative Date 1/08/2014 Action First Reading Ways and Means Proceedings
Chamber House Calendar Date 1/16/2014 Legislative Date 1/16/2014 Action Hearing 2/04 at 1:00 p.m. Proceedings
Chamber House Calendar Date 1/22/2014 Legislative Date 1/22/2014 Action Hearing cancelled Proceedings
Chamber House Calendar Date 1/22/2014 Legislative Date 1/22/2014 Action Hearing 1/28 at 1:00 p.m. Proceedings

Chamber	Calendar Date	Legislative Date	Action
House	12/19/2013	10/01/2013	Pre-filed
House	12/19/2013	1/08/2014	First Reading Ways and Means
House	1/16/2014	1/16/2014	Hearing 2/04 at 1:00 p.m.
House	1/22/2014	1/22/2014	Hearing cancelled
House	1/22/2014	1/22/2014	Hearing 1/28 at 1:00 p.m.

Documents

Date Posted	Document Name
12/19/2013	Text - First - Income Tax Return Preparers - False Returns or Claims for Refund - Statute of Limitations

File Code

Subjects

Statutes