§ 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
  • Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
  • 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.
  • board: means any entity listed in Section 101, the entities referred to in Sections 1000 and 3600, the State Bar, the Department of Real Estate, and any other state agency that issues a license, certificate, or registration authorizing a person to engage in a business or profession. See California Business and Professions Code 31
  • City: includes city and county. See California Business and Professions Code 18
  • Conviction: A judgement of guilt against a criminal defendant.
  • County: includes city and county. See California Business and Professions Code 17
  • Equitable: Pertaining to civil suits in "equity" rather than in "law." In English legal history, the courts of "law" could order the payment of damages and could afford no other remedy. See damages. A separate court of "equity" could order someone to do something or to cease to do something. See, e.g., injunction. In American jurisprudence, the federal courts have both legal and equitable power, but the distinction is still an important one. For example, a trial by jury is normally available in "law" cases but not in "equity" cases. Source: U.S. Courts
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Felony: A crime carrying a penalty of more than a year in prison.
  • 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.
  • Injunction: An order of the court prohibiting (or compelling) the performance of a specific act to prevent irreparable damage or injury.
  • Interest rate: The amount paid by a borrower to a lender in exchange for the use of the lender's money for a certain period of time. Interest is paid on loans or on debt instruments, such as notes or bonds, either at regular intervals or as part of a lump sum payment when the issue matures. Source: OCC
  • 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.
  • Plaintiff: The person who files the complaint in a civil lawsuit.
  • Probation: A sentencing alternative to imprisonment in which the court releases convicted defendants under supervision as long as certain conditions are observed.
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • 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.
  • Statute: A law passed by a legislature.
  • Subdivision: means a subdivision of the section in which that term occurs, unless some other section is expressly mentioned. See California Business and Professions Code 15
  • Subpoena: A command to a witness to appear and give testimony.
  • Summons: Another word for subpoena used by the criminal justice system.
  • 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