California Business and Professions Code

§ 22253.2

BPC § 22253.2 Effective Jan 1, 2012Div. 8 · Ch. 14

Statute text

(a)The Franchise Tax Board shall notify the California Tax Education Council when it identifies an individual who has violated paragraph (1) of subdivision (a) of Section 22253.

(b)Upon receiving the notice described in subdivision (a), the California Tax Education Council may notify the Attorney General, a district attorney, or a city attorney of the violation. Upon receiving this notice, the Attorney General, a district attorney, or a city attorney may do any of the following:

(1)Cite individuals preparing tax returns in violation of subdivision (a) of Section 22253.

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Legislative history

Amended by Stats. 2011, Ch. 432, Sec. 34. (SB 944) Effective January 1, 2012. Repealed as of January 1, 2028, pursuant to Section 22259.