HOUSE BILL 157

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)