LegalFix
Sign In

Section 12-790b - (Note: This section is effective October 1, 2018.) Written disclosure by tax preparer prior to providing tax preparation services.

CT Gen Stat § 12-790b (2019) (N/A)
Copy with citation
Copy as parenthetical citation

Prior to providing tax preparation services, a tax preparer shall provide to any person requesting such services a written disclosure that includes:

(1) The tax preparer’s name, principal business address and primary business telephone number;

(2) An estimate of the total charge for completion of all requested tax preparation services; and

(3) A warranty that the tax preparer shall, by encryption or other means, provide for the secure storage and transmission of a taxpayer’s personal and tax record information.

(P.A. 17-147, S. 17.)

History: P.A. 17-147 effective October 1, 2018.

Previous Section
Section 12-790a - (Note: This section is effective October 1, 2018.) Tax preparers and facilitators. Permits. Penalties. Inactive permit status. Exemptions. Confidentiality of personal financial information gathered pursuant to an investigation.
Next Section
Section 12-790c - (Note: This section is effective October 1, 2018.) Denial, suspension or revocation of permit. Hearing.