California Business and Professions Code

§ 22253

BPC § 22253 Effective Jan 1, 2019Div. 8 · Ch. 14

Statute text

(a)It is a violation of this chapter for a tax preparer to do or commit, and the council may deny an application for registration or discipline a registrant for, any of the following:

(1)Fail to register as a tax preparer with the council.

(2)Make, or authorize the making of, any statement or representation, oral or written or recorded by any means, which is intended to induce persons to use the tax preparation service of the tax preparer, which statement or representation is fraudulent, untrue, or misleading.

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Legislative history

Amended by Stats. 2018, Ch. 597, Sec. 8. (AB 3143) Effective January 1, 2019. Repealed as of January 1, 2028, pursuant to Section 22259.