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
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.
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
)
- 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)
