Corpus browser
179663 records-
Open
Business and Professions Code - BPC - BPC § 2224
Business and Professions Code - BPC - BPC § 2224
(a) The board may delegate the authority under this chapter to conduct investigations and inspections and to institute proceedings to the executive director of the board or to other personnel as set forth in Section 2020. The board shall not delegate its authority to take final d
-
Open
Business and Professions Code - BPC - BPC § 2225
Business and Professions Code - BPC - BPC § 2225
(a) Notwithstanding Section 2263 and any other law making a communication between a physician and surgeon or a doctor of podiatric medicine and his or her patients a privileged communication, those provisions shall not apply to investigations or proceedings conducted under this c
-
Open
Business and Professions Code - BPC - BPC § 2225.3
Business and Professions Code - BPC - BPC § 2225.3
The board, the California Board of Podiatric Medicine, and the Attorney General, shall return any original documents received pursuant to Section 2225 to the licensee from whom they were obtained within seven calendar days.
-
Open
Business and Professions Code - BPC - BPC § 2225.5
Business and Professions Code - BPC - BPC § 2225.5
(a) (1) A licensee who fails or refuses to comply with a request for the certified medical records of a patient, that is accompanied by that patient’s written authorization for release of records to the board, within 15 days of receiving the request and authorization, shall pay t
-
Open
Business and Professions Code - BPC - BPC § 2225.7
Business and Professions Code - BPC - BPC § 2225.7
When requested by an authorized officer of the law or by an authorized representative of the board, the owner, corporate officer, or manager of an entity licensed by the Board of Pharmacy shall provide the board, or its authorized representative, with the requested records within
-
Open
Business and Professions Code - BPC - BPC § 22250
Business and Professions Code - BPC - BPC § 22250
This chapter shall be known and may be cited as the Tax Preparation Act. Whenever a reference is made to the Tax Preparation Act by any statute, it shall be construed to refer to this chapter.
-
Open
Business and Professions Code - BPC - BPC § 22250.1
Business and Professions Code - BPC - BPC § 22250.1
(a) A tax preparer shall maintain a bond issued by a surety company admitted to do business in this state for each individual preparing tax returns for another person. The principal sum of the bond shall be five thousand dollars ($5,000). A tax preparer subject to this section sh
-
Open
Business and Professions Code - BPC - BPC § 22251
Business and Professions Code - BPC - BPC § 22251
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 wh
-
Open
Business and Professions Code - BPC - BPC § 22251.1
Business and Professions Code - BPC - BPC § 22251.1
It is the intent of this chapter to enable consumers to easily identify credible tax preparers who are bonded and registered, to ensure tax preparers receive adequate education and treat confidential information appropriately, to prohibit tax preparers from making fraudulent, unt
-
Open
Business and Professions Code - BPC - BPC § 22251.2
Business and Professions Code - BPC - BPC § 22251.2
(a) The California Tax Education Council, as defined in subdivision (d) of Section 22251, shall carry out the responsibilities and duties set forth in this chapter. (b) Protection of the public shall be the highest priority for the council in exercising its registration and disci
-
Open
Business and Professions Code - BPC - BPC § 22251.3
Business and Professions Code - BPC - BPC § 22251.3
(a) The council shall issue a registration to any applicant who provides satisfactory evidence that he or she meets all of the requirements of this chapter and who complies with the bylaws, rules, and procedures established by the council. (b) In order to obtain a registration, a
-
Open
Business and Professions Code - BPC - BPC § 22251.4
Business and Professions Code - BPC - BPC § 22251.4
(a) The council shall establish and maintain on its Internet Web site a searchable public registry of registrants. Each registrant’s listing shall clearly indicate whether the registrant is actively in compliance with the annual registration requirements and shall include any of
-
Open
Business and Professions Code - BPC - BPC § 22252
Business and Professions Code - BPC - BPC § 22252
Prior to rendering any tax preparation services, a tax preparer shall provide the customer in writing with the following: (a) The tax preparer’s name, address, and telephone number. (b) Evidence of compliance with the bonding requirement of Section 22250.1, including the bond num
-
Open
Business and Professions Code - BPC - BPC § 22252.1
Business and Professions Code - BPC - BPC § 22252.1
(a) No confidential information obtained by a tax preparer, in his or her professional capacity, concerning a client or a prospective client shall be disclosed by the tax preparer without the written permission of the client or prospective client, except for the following: (1) Di
-
Open
Business and Professions Code - BPC - BPC § 22252.5
Business and Professions Code - BPC - BPC § 22252.5
The Legislature finds and declares that it is important to inform taxpayers that they may make voluntary contributions to certain funds or programs, as provided on the state income tax return. The Legislature further finds and declares that many taxpayers remain unaware of the vo
-
Open
Business and Professions Code - BPC - BPC § 22253
Business and Professions Code - BPC - BPC § 22253
(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,
-
Open
Business and Professions Code - BPC - BPC § 22253.1
Business and Professions Code - BPC - BPC § 22253.1
(a) Any tax preparer who advertises the availability of a refund anticipation loan shall not directly or indirectly represent the loan as a client’s actual refund. Any advertisement that mentions a refund anticipation loan shall state conspicuously that it is a loan and that a fe
-
Open
Business and Professions Code - BPC - BPC § 22253.2
Business and Professions Code - BPC - BPC § 22253.2
(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
-
Open
Business and Professions Code - BPC - BPC § 22253.3
Business and Professions Code - BPC - BPC § 22253.3
(a) The council may discipline a registrant by any, or a combination, of the following methods: (1) Placing the registration on probation. (2) Suspending the registration and the rights conferred by this chapter on a registrant for a period not to exceed one year. (3) Revoking th
-
Open
Business and Professions Code - BPC - BPC § 22253.4
Business and Professions Code - BPC - BPC § 22253.4
(a) No registrant or applicant may be disciplined or denied registration except according to procedures satisfying the requirements of this section. A denial or discipline not in accord with this section shall be void and without effect. (b) Any application denial or registrant d
-
Open
Business and Professions Code - BPC - BPC § 22253.5
Business and Professions Code - BPC - BPC § 22253.5
(a) Beginning July 1, 2020, as a condition of registration, the council shall require the applicant to submit fingerprint images as directed by the council and in a form consistent with the requirements of this section. (b) The council shall submit the fingerprint images and rela
-
Open
Business and Professions Code - BPC - BPC § 22254
Business and Professions Code - BPC - BPC § 22254
A provider of tax preparer education for tax preparers shall meet standards and procedures as approved by the council. The council shall either approve or decline to approve providers of tax preparer education within 120 days of receiving a request for approval. If approval is no
-
Open
Business and Professions Code - BPC - BPC § 22255
Business and Professions Code - BPC - BPC § 22255
(a) The council shall issue a “certificate of completion,” as part of the education registration requirements described in Section 22251.3, to the tax preparer when the tax preparer demonstrates that he or she has (1) completed not less than 60 hours of instruction in basic perso
-
Open
Business and Professions Code - BPC - BPC § 22256
Business and Professions Code - BPC - BPC § 22256
(a) The superior court in and for the county in which any person acts as a tax preparer in violation of the provisions of this chapter, may, upon a petition by any person, issue an injunction or other appropriate order restraining the conduct. The proceedings under this paragraph
-
Open
Business and Professions Code - BPC - BPC § 22257
Business and Professions Code - BPC - BPC § 22257
(a) If a tax preparer fails to perform a duty specifically imposed upon him or her pursuant to this chapter, any person may maintain an action for enforcement of those duties or to recover a civil penalty in the amount of one thousand dollars ($1,000), or for both enforcement and