Legislation

Title: Income Tax Return Preparers - False Returns or Claims for Refund - Statute of Limitations
Sponsored by: Delegates McDermott, Afzali, Clippinger, Cluster, Dumais, Hogan, Hough, McComas, Mitchell, and Ready
Status: In the House - Hearing 3/08 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

Opposite:

Details

Bill File Type: Regular

Effective Date(s): October 1, 2013

History

Legislation History
Chamber House Calendar Date 2/07/2013 Legislative Date 2/07/2013 Action First Reading Ways and Means Proceedings
Chamber House Calendar Date 2/13/2013 Legislative Date 2/13/2013 Action Hearing 3/08 at 1:00 p.m. Proceedings

Chamber	Calendar Date	Legislative Date	Action	Proceedings
House	2/07/2013	2/07/2013	First Reading Ways and Means
House	2/13/2013	2/13/2013	Hearing 3/08 at 1:00 p.m.

Documents

Date Posted	Document Name
2/07/2013	Text - First - Income Tax Return Preparers - False Returns or Claims for Refund - Statute of Limitations

File Code

Subjects

Statutes