California Revenue and Taxation Code

§ 18621.9

RTC § 18621.9 Effective Jan 1, 2004Div. 2 · Part 10.2 · Ch. 2 · Art. 3

Statute text

(a)If an income tax return preparer prepared more than 100 timely original individual income tax returns that were filed during any calendar year that began on and after January 1, 2003, and if in the current calendar year that income tax preparer prepares one or more acceptable individual income tax returns using tax preparation software, then, for that calendar year and for each subsequent calendar year thereafter, all acceptable individual income tax returns prepared by that income tax preparer shall be filed using electronic technology, as defined in Section 18621.5.

(b)For purposes of this section:

(1)“Income tax preparer” means a person that meets both of the following:

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Legislative history

Amended by Stats. 2003, Ch. 455, Sec. 1. Effective January 1, 2004.