California Code
DIVISION 8 - SPECIAL BUSINESS REGULATIONS
CHAPTER 14 - Tax Preparers

Section 22250. - 22250. This chapter shall be known and may be cited...

Section 22250.1. - 22250.1. (a) A tax preparer shall maintain a bond issued...

Section 22251. - 22251. For the purposes of this chapter, the following terms...

Section 22251.1. - 22251.1. It is the intent of this chapter to enable...

Section 22251.2. - 22251.2. (a) The California Tax Education Council, as defined in...

Section 22251.3. - 22251.3. (a) The council shall issue a registration to any...

Section 22251.4. - 22251.4. (a) The council shall establish and maintain on its...

Section 22252. - 22252. Prior to rendering any tax preparation services, a tax...

Section 22252.1. - 22252.1. (a) No confidential information obtained by a tax preparer,...

Section 22252.5. - 22252.5. The Legislature finds and declares that it is important...

Section 22253. - 22253. (a) It is a violation of this chapter for...

Section 22253.1. - 22253.1. (a) Any tax preparer who advertises the availability of...

Section 22253.2. - 22253.2. (a) The Franchise Tax Board shall notify the California...

Section 22253.3. - 22253.3. (a) The council may discipline a registrant by any,...

Section 22253.4. - 22253.4. (a) No registrant or applicant may be disciplined or...

Section 22253.5. - 22253.5. (a) Beginning July 1, 2020, as a condition of...

Section 22254. - 22254. A provider of tax preparer education for tax preparers...

Section 22255. - 22255. (a) The council shall issue a “certificate of completion,”...

Section 22256. - 22256. (a) The superior court in and for the county...

Section 22257. - 22257. (a) If a tax preparer fails to perform a...

Section 22258. - 22258. (a) The following persons are exempt from the requirements...

Section 22259. - 22259. (a) This chapter shall be subject to review by...