California Business and Professions Code

§ 22251

BPC § 22251 Effective Jan 1, 2019Div. 8 · Ch. 14

Statute text

For the purposes of this chapter, the following terms have the following meanings:

(a)(1) Except as otherwise provided in paragraph (2), “tax preparer” includes:

(A)A person who, for a fee or for other consideration, assists with or prepares tax returns for another person or who assumes final responsibility for completed work on a return on which preliminary work has been done by another person, or who holds himself or herself out as offering those services. A person engaged in that activity shall be deemed to be a separate person for the purposes of this chapter, irrespective of affiliation with, or employment by, another tax preparer.

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Legislative history

Amended by Stats. 2018, Ch. 597, Sec. 3. (AB 3143) Effective January 1, 2019. Repealed as of January 1, 2028, pursuant to Section 22259.