Trey Paradee
- Democratic
- Senator
- District 17
Primary
This Act requires paid tax preparers to sign any tax return or refund they file and be subject to a $50 civil penalty for any violation with a maximum penalty of $25,000 in any calendar year. The Act also permits a court of competent jurisdiction to enjoin any paid tax preparer from understating a tax payer’s liability or taking an unreasonable position. The Act also permits a court to enjoin a paid tax preparer from, where required, failing to furnish a copy of a return or claim for refund, failing to sign a return or claim for refund, failing to furnish an identifying number, failing to retain a copy of the return, failing to be diligent or failing to correct information. The Act also permits an injunction if the paid tax preparer negotiates a check without permission, engages in any criminal conduct, guarantees payment of any specific tax refund amount, or engages in any other fraudulent or deceptive conduct.
Signed by Governor
Passed By Senate. Votes: 19 YES 2 NO
Passed By House. Votes: 39 YES 2 ABSENT
Amendment HA 1 to HS 1 - Introduced and Placed With Bill
Amendment HA 1 to HS 1 - Passed In House by Voice Vote
Reported Out of Committee (Revenue & Finance) in House with 1 Favorable, 7 On Its Merits
Adopted in lieu of the original bill HB 426, and Assigned to Revenue & Finance Committee in House
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