§ 22250 This chapter shall be known and may be cited as the Tax Preparation …
§ 22250.1 (a) A tax preparer shall maintain a bond issued by a surety …
§ 22251 For the purposes of this chapter, the following terms have the …
§ 22251.1 It is the intent of this chapter to enable consumers to easily …
§ 22251.2 (a) The California Tax Education Council, as defined in …
§ 22251.3 (a) The council shall issue a registration to any applicant who …
§ 22251.4 (a) The council shall establish and maintain on its Internet Web …
§ 22252 Prior to rendering any tax preparation services, a tax preparer shall …
§ 22252.1 (a) No confidential information obtained by a tax preparer, in …
§ 22252.5 The Legislature finds and declares that it is important to inform …
§ 22253 (a) It is a violation of this chapter for a tax preparer to do …
§ 22253.1 (a) Any tax preparer who advertises the availability of a refund …
§ 22253.2 (a) The Franchise Tax Board shall notify the California Tax …
§ 22253.3 (a) The council may discipline a registrant by any, or a …
§ 22253.4 (a) No registrant or applicant may be disciplined or denied …
§ 22253.5 (a) Beginning July 1, 2020, as a condition of registration, the …
§ 22254 A provider of tax preparer education for tax preparers shall meet …
§ 22255 (a) The council shall issue a “certificate of completion,” as …
§ 22256 (a) The superior court in and for the county in which any person …
§ 22257 (a) If a tax preparer fails to perform a duty specifically …
§ 22258 (a) The following persons are exempt from the requirements of …
§ 22259 (a) This chapter shall be subject to review by the appropriate …

Terms Used In California Codes > Business and Professions Code > Division 8 > Chapter 14 - Tax Preparers

  • Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
  • Annual percentage rate: The cost of credit at a yearly rate. It is calculated in a standard way, taking the average compound interest rate over the term of the loan so borrowers can compare loans. Lenders are required by law to disclose a card account's APR. Source: FDIC
  • Appellate: About appeals; an appellate court has the power to review the judgement of another lower court or tribunal.
  • Arrest: Taking physical custody of a person by lawful authority.
  • Bail: Security given for the release of a criminal defendant or witness from legal custody (usually in the form of money) to secure his/her appearance on the day and time appointed.
  • City: includes city and county. See California Business and Professions Code 18
  • County: includes city and county. See California Business and Professions Code 17
  • Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
  • Elections official: means any of the following:

    California Elections Code 320

  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Fraud: Intentional deception resulting in injury to another.
  • Joint committee: Committees including membership from both houses of teh legislature. Joint committees are usually established with narrow jurisdictions and normally lack authority to report legislation.
  • Licensee: means any person authorized by a license, certificate, registration, or other means to engage in a business or profession regulated by this code or referred to in Sections 1000 and 3600. See California Business and Professions Code 23.8
  • Licensing board: means any board, as defined in Section 22, the State Bar of California, and the Department of Real Estate. See California Business and Professions Code 30
  • Oversight: Committee review of the activities of a Federal agency or program.
  • Party: means a political party or organization that has qualified for participation in any primary or presidential general election. See California Elections Code 338
  • Primary election: includes all primary nominating elections provided for by this code. See California Elections Code 341
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
  • Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
  • Subpoena: A command to a witness to appear and give testimony.
  • Summons: Another word for subpoena used by the criminal justice system.
  • Testimony: Evidence presented orally by witnesses during trials or before grand juries.
  • Trial: A hearing that takes place when the defendant pleads "not guilty" and witnesses are required to come to court to give evidence.
  • Truth in Lending Act: The Truth in Lending Act is a federal law that requires lenders to provide standardized information so that borrowers can compare loan terms. In general, lenders must provide information on Source: OCC
  • Voter: means any elector who is registered under this code. See California Elections Code 359