reglab/housing_qa huggingface dataset:
CA Bus & Prof Code § 22252 (2021)
2021 California Code|Business and Professions Code - BPC|DIVISION 8 - SPECIAL BUSINESS REGULATIONS|CHAPTER 14 - Tax Preparers|Section 22252.

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 number, if any.(c) The address of the Internet Web site of the council.(Amended by Stats. 2018, Ch. 597, Sec. 7. (AB 3143) Effective January 1, 2019. Repealed as of January 1, 2024, pursuant to Section 22259.)
CA Bus & Prof Code § 22252.1 (2021)
2021 California Code|Business and Professions Code - BPC|DIVISION 8 - SPECIAL BUSINESS REGULATIONS|CHAPTER 14 - Tax Preparers|Section 22252.1.

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) Disclosures made by a tax preparer in compliance with a subpoena or a summons enforceable by order of a court.(2) Disclosures made by a tax preparer regarding a client or prospective client to the extent the tax preparer reasonably believes it is necessary to maintain or defend himself or herself in a legal proceeding initiated by the client or prospective client.(3) Disclosures made by a tax preparer in response to an official inquiry from a federal or state government regulatory agency.(4) Disclosures made by a tax preparer or to a tax preparer’s duly authorized representative to another tax preparer in connection with a proposed sale or merger of the tax preparer’s professional practice.(5) Disclosures made by a tax preparer to either of the following:(A) Another tax preparer to the extent necessary for purposes of professional consultation.(B) Organizations that provide professional standards review and ethics or quality control peer review.(6) Disclosures made when specifically required by law.(b) In the event that confidential client information may be disclosed to persons or entities outside the United States of America in connection with the services provided, the tax preparer shall inform the client in writing and obtain the client’s written permission for the disclosure.(c) It is the intent of the Legislature that this section complement and does not replace Section 17530.5 as applied to tax preparers by subdivision (f) of Section 1799.1a of the Civil Code.(Added by Stats. 2004, Ch. 921, Sec. 16. Effective January 1, 2005. Repealed as of January 1, 2024, pursuant to Section 22259.)
CA Bus & Prof Code § 22252.5 (2021)
2021 California Code|Business and Professions Code - BPC|DIVISION 8 - SPECIAL BUSINESS REGULATIONS|CHAPTER 14 - Tax Preparers|Section 22252.5.

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 voluntary contribution check-offs on the state income tax return. Therefore, it is the intent of the Legislature to encourage all persons who prepare state income tax returns, including tax preparers, to inform their clients in writing, prior to the completion of any state income tax return, that they may make a contribution to any voluntary contribution check-off on the state income tax return if they so choose.(Amended by Stats. 1998, Ch. 485, Sec. 33. Effective January 1, 1999. Repealed as of January 1, 2024, pursuant to Section 22259.)
CA Bus & Prof Code § 22253.2 (2021)
2021 California Code|Business and Professions Code - BPC|DIVISION 8 - SPECIAL BUSINESS REGULATIONS|CHAPTER 14 - Tax Preparers|Section 22253.2.

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 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.(2) Levy a fine up to five thousand dollars ($5,000) per violation.(3) Issue a cease and desist order, which shall remain in effect until the individual has complied with paragraph (1) of subdivision (a) of Section 22253.(c) The California Tax Education Council may enter into an agreement with the Franchise Tax Board to provide reimbursement to the Franchise Tax Board for any expenses incurred by the Franchise Tax Board to implement subdivision (a) of this section.(Amended by Stats. 2011, Ch. 432, Sec. 34. (SB 944) Effective January 1, 2012. Repealed as of January 1, 2024, pursuant to Section 22259.)
CA Bus & Prof Code § 22253.3 (2021)
2021 California Code|Business and Professions Code - BPC|DIVISION 8 - SPECIAL BUSINESS REGULATIONS|CHAPTER 14 - Tax Preparers|Section 22253.3.

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 the registration.(4) Suspending or staying the disciplinary order, or portions of it, with or without conditions.(5) Taking other action as the council, as authorized by this chapter or its bylaws, rules, or procedures, deems proper.(b) The council may issue an initial registration on probation, with specific terms and conditions, to any applicant.(c) If a registration is suspended or revoked, the council shall notify the Franchise Tax Board and the Internal Revenue Service.(Added by Stats. 2013, Ch. 660, Sec. 7. (SB 484) Effective January 1, 2014. Repealed as of January 1, 2024, pursuant to Section 22259.)
CA Bus & Prof Code § 22253.4 (2021)
2021 California Code|Business and Professions Code - BPC|DIVISION 8 - SPECIAL BUSINESS REGULATIONS|CHAPTER 14 - Tax Preparers|Section 22253.4.

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 discipline shall be done in good faith and in a fair and reasonable manner. Any procedures that conform to the requirements of this chapter are fair and reasonable, but a court may also find other procedures to be fair and reasonable when the full circumstances of the application denial or registrant discipline are considered.(c) A procedure is fair and reasonable if all of the following apply:(1) It provides the giving of 15 days prior notice of the application denial or registration discipline and the reasons therefor.(2) It provides an opportunity for the applicant or registrant to be heard, either orally or in writing, not less than five days before the effective date of the application denial or registrant discipline by a person or body authorized to decide that the proposed application denial or registrant discipline not take place.(d) Any notice required under this section may be given by any method reasonably calculated to provide actual notice. Any notice given by mail must be given by first-class or express mail sent to the last address of the applicant or registrant shown on the council’s records.(e) Any action challenging an application denial or registrant discipline, including any claim alleging defective notice, shall be commenced within one year after the effective date of the application denial or registrant discipline in the superior court in and for the county of the council’s principal place of business. If the action is successful, the court may order any relief, including reinstatement, that it finds equitable under the circumstances.(f) The council may charge applicants and registrants a reasonable regulatory fee as a condition of any hearing requested by the applicant or registrant for the purpose of contesting denial of a registration or discipline of a registrant. This fee shall not exceed the reasonable cost to the council of providing the hearing. Upon a favorable judgment for the council in any proceeding, the council shall be entitled to recover its reasonable attorney’s fees.(g) This section governs only the procedures for application denial or registrant discipline and not the substantive grounds therefor. An application denial or registrant discipline based upon substantive grounds that violates contractual or other rights of the applicant or registrant or is otherwise unlawful is not made valid by compliance with this section.(Added by Stats. 2013, Ch. 660, Sec. 8. (SB 484) Effective January 1, 2014. Repealed as of January 1, 2024, pursuant to Section 22259.)
CA Bus & Prof Code § 22253.5 (2021)
2021 California Code|Business and Professions Code - BPC|DIVISION 8 - SPECIAL BUSINESS REGULATIONS|CHAPTER 14 - Tax Preparers|Section 22253.5.

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 related information to the Department of Justice for the purpose of obtaining information as to the existence and nature of a record of state- and federal-level convictions and of state- and federal-level arrests for which the Department of Justice establishes that the applicant was released on bail or on his or her own recognizance pending trial.(c) Requests for federal-level criminal offender record information received by the Department of Justice pursuant to this section shall be forwarded to the Federal Bureau of Investigation by the Department of Justice. The Department of Justice shall review the information returned from the Federal Bureau of Investigation, and shall compile and disseminate a fitness determination regarding the applicant. The Department of Justice shall provide information to the council pursuant to subdivision (p) of Section 11105 of the Penal Code.(d) The Department of Justice and the council shall charge a fee sufficient to cover the cost of processing the request for state- and federal-level criminal offender record information.(e) The council shall request subsequent arrest notification service from the Department of Justice, as provided under Section 11105.2 of the Penal Code, for all applicants for registration for whom fingerprint images and related information are submitted to conduct a search for state- and federal-level criminal offender record information.(f) The council may receive arrest notifications and other background materials about applicants and registrants from a city, county, or city and county.(Added by Stats. 2018, Ch. 597, Sec. 10. (AB 3143) Effective January 1, 2019. Repealed as of January 1, 2024, pursuant to Section 22259.)
CA Bus & Prof Code § 22254 (2021)
2021 California Code|Business and Professions Code - BPC|DIVISION 8 - SPECIAL BUSINESS REGULATIONS|CHAPTER 14 - Tax Preparers|Section 22254.

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 not declined within 120 days, the provider shall be deemed approved. A listing of those providers approved by the council shall be made available to tax preparers upon request.(Amended by Stats. 2001, Ch. 728, Sec. 67.4. Effective January 1, 2002. Repealed as of January 1, 2024, pursuant to Section 22259.)
CA Bus & Prof Code § 22255 (2021)
2021 California Code|Business and Professions Code - BPC|DIVISION 8 - SPECIAL BUSINESS REGULATIONS|CHAPTER 14 - Tax Preparers|Section 22255.

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 personal income tax law, theory, and practice by an approved curriculum provider within the previous 18 months; and (2) provides evidence of compliance with the bonding requirement of Section 22250.1, including the name of the surety company, the bond number, and the bond expiration date. Of the required 60 hours, 45 hours shall be concerned with federal tax curriculum and 15 hours shall be concerned with state tax curriculum.(b) A tax preparer shall complete on an annual basis not less than 20 hours of continuing education, including 15 hours in federal taxation and 5 hours in California taxation from an approved curriculum provider. The council shall issue annually a “statement of compliance” when the tax preparer demonstrates that he or she has (1) completed the required 20 hours of continuing education, and (2) provides evidence of compliance with the bonding requirement of Section 22250.1, including the name of the surety company, the bond number, and the bond expiration date.(c) An individual who possesses a minimum of two recent years’ experience in the preparation of personal income tax returns may petition the council to review the experience and determine if it is the equivalent of the required qualifying education described in subdivision (a). The council may provide that individual with a “certificate of completion” if it is determined that the experience is the equivalent of the required hours. Tax preparation performed in situations that violate this chapter, by an individual who is neither registered nor exempted, may not be used toward the qualifying experience needed for registration as a tax preparer.(Amended by Stats. 2018, Ch. 597, Sec. 11. (AB 3143) Effective January 1, 2019. Repealed as of January 1, 2024, pursuant to Section 22259.)
CA Bus & Prof Code § 22256 (2021)
2021 California Code|Business and Professions Code - BPC|DIVISION 8 - SPECIAL BUSINESS REGULATIONS|CHAPTER 14 - Tax Preparers|Section 22256.

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 shall be governed by Chapter 3 (commencing with Section 525) of Title 7 of Part 2 of the Code of Civil Procedure.(b) Except as provided in paragraphs (12) to (18), inclusive, of subdivision (a) of Section 22253, a person who violates a provision of this chapter is guilty of a misdemeanor, which offense is punishable by a fine not exceeding one thousand dollars ($1,000), or by imprisonment in a county jail for not more than one year, or by both.(Amended by Stats. 2018, Ch. 597, Sec. 12. (AB 3143) Effective January 1, 2019. Repealed as of January 1, 2024, pursuant to Section 22259.)
CA Bus & Prof Code § 22257 (2021)
2021 California Code|Business and Professions Code - BPC|DIVISION 8 - SPECIAL BUSINESS REGULATIONS|CHAPTER 14 - Tax Preparers|Section 22257.

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 recovery.(b) In an action to enforce these duties or to recover civil penalties, or for both enforcement and recovery, the prevailing plaintiff shall be entitled to reasonable attorney’s fees and costs, in addition to the civil penalties provided under subdivision (a).(Added by Stats. 1996, Ch. 1137, Sec. 51. Effective January 1, 1997. Operative July 1, 1997, by Sec. 54 of Ch. 1137. Repealed as of January 1, 2024, pursuant to Section 22259.)
CA Bus & Prof Code § 22258 (2021)
2021 California Code|Business and Professions Code - BPC|DIVISION 8 - SPECIAL BUSINESS REGULATIONS|CHAPTER 14 - Tax Preparers|Section 22258.

22258.  (a) The following persons are exempt from the requirements of this title, subject to the requirements of subdivision (b):(1) A person with a current and valid license issued by the California Board of Accountancy.(2) A person who is an active member of the State Bar of California.(3) Any trust company or trust business as defined in Chapter 1 (commencing with Section 99) of Division 1 of the Financial Code.(4) A financial institution regulated by the state or federal government, insofar as the activities of the financial institution with respect to tax preparation are subject to federal or state examination or oversight.(5) A person who is enrolled to practice before the Internal Revenue Service pursuant to Subpart A (commencing with Section 10.1) of Part 10 of Title 31 of the Code of Federal Regulations.(6) Any employee of any person described in paragraph (1), (2), (3), (4), or (5), while functioning within the scope of that employment, insofar that the employee is supervised by a person exempt under this subdivision who reviews the return, signs it, and is responsible for its content.(7) Any employee of any corporation, partnership, association, or any entity described in subparagraph (B) of paragraph (1) of subdivision (a) of Section 22251.(b) (1) Except for employees of entities described in paragraph (3) or (4) of subdivision (a), paragraph (6) of subdivision (a) shall apply only if all tax returns prepared by that employee are signed by a person described in paragraph (1), (2), or (5) of subdivision (a).(2) Paragraph (7) of subdivision (a) shall apply only if all tax returns prepared by that employee are signed by the person described in paragraph (7) of subdivision (a).(3) No person described in this subdivision as an employee may sign a tax return, unless that employee is otherwise exempt under this section, is registered as a tax preparer with the council, or is an employee of either a trust company or trust business described in paragraph (3) of subdivision (a), or any employee of a financial institution described in paragraph (4) of subdivision (a).(c) For purposes of this section, preparation of a tax return includes the inputting of tax data into a computer.(Amended by Stats. 2018, Ch. 597, Sec. 13. (AB 3143) Effective January 1, 2019. Repealed as of January 1, 2024, pursuant to Section 22259.)
CA Bus & Prof Code § 22259 (2021)
2021 California Code|Business and Professions Code - BPC|DIVISION 8 - SPECIAL BUSINESS REGULATIONS|CHAPTER 14 - Tax Preparers|Section 22259.

22259.  (a) This chapter shall be subject to review by the appropriate policy committees of the Legislature.(b) This chapter shall remain in effect only until January 1, 2024, and as of that date is repealed.(Amended by Stats. 2021, Ch. 367, Sec. 33. (SB 607) Effective January 1, 2022. Repealed as of January 1, 2024, by its own provisions. Note: Repeal affects Chapter 14, commencing with Section 22250.)
CA Bus & Prof Code § 22300 (2021)
2021 California Code|Business and Professions Code - BPC|DIVISION 8 - SPECIAL BUSINESS REGULATIONS|CHAPTER 15 - Passage Tickets|Section 22300.

22300.  No person issuing, selling or offering to sell any passage ticket or any instrument giving or purporting to give any right, either absolutely or upon any condition or contingency, to a passage or conveyance upon any vessel, or a berth or stateroom in any vessel, shall hold himself out to be or advertise himself in any way as the agent of the owner or consignees of such vessel or line, unless he has received authority in writing therefor, specifying the name of the company, line or vessel for which he is authorized to act as agent and the city or other place, together with the street and the street number, in which his office is kept for the sale of tickets, and unless such written authorization is readily available in such office.This section shall not apply to the sale of passage tickets on board any such vessel or to the offices of the actual owners or consignees of such vessel.(Added by Stats. 1965, Ch. 1224.)
CA Bus & Prof Code § 22301 (2021)
2021 California Code|Business and Professions Code - BPC|DIVISION 8 - SPECIAL BUSINESS REGULATIONS|CHAPTER 15 - Passage Tickets|Section 22301.

22301.  No person issuing, selling or offering to sell or holding himself out as being authorized to sell any such passage ticket or instrument giving or purporting to give any such right to passage or conveyance shall give or cause to be given any false or misleading information or shall print, publish, distribute or circulate or cause to be printed, published, distributed or circulated any false or misleading advertisement, circular, circular letter, pamphlet, card, handbill or other printed paper or notice in regard to the passage, ticket or instrument or the passage or voyage to which it entitles or purports to entitle its owner, purchaser or holder or line over which, or the vessel for which such passage is sold or offered or as to his agency for such line or vessel.(Added by Stats. 1965, Ch. 1224.)
CA Bus & Prof Code § 22302 (2021)
2021 California Code|Business and Professions Code - BPC|DIVISION 8 - SPECIAL BUSINESS REGULATIONS|CHAPTER 15 - Passage Tickets|Section 22302.

22302.  Any person issuing, selling, or offering to sell any passenger ticket for passage or conveyance aboard any foreign vessel, including the owner or consignee of such vessel, his agents, servants, or employees, shall make reference to the country of registry of such vessel and a statement that such vessel is not subject to American safety regulations in any advertisement, circular, circular letter, pamphlet, card, handbill, or other printed paper or notice, written or oral, in regard to the passage, ticket, or instrument, or the passage or voyage to which it entitles or purports to entitle its owner, purchaser, or holder, or line over which, or the vessel for which, such passage is sold or offered, or as to his agency for such line or vessel. The reference and statement shall be prominently displayed.(Amended by Stats. 1973, Ch. 1090.)
CA Bus & Prof Code § 22303 (2021)
2021 California Code|Business and Professions Code - BPC|DIVISION 8 - SPECIAL BUSINESS REGULATIONS|CHAPTER 15 - Passage Tickets|Section 22303.

22303.  A ticket or instrument issued as evidence of a right of passage upon the high seas, from any port in this state, to any port of any other state or nation, and every certificate or order issued for the purpose, or under pretense of procuring any such ticket or instrument, and every receipt for money paid for such ticket or instrument shall state the name of the vessel on board of which the passage is to be made, the name of the owners or consignees of such vessel, the name of the company, or line, if any, to which such vessel belongs, its country of registry, the place from which such passage is to commence, the place where such passage is to terminate, the day of the month and year upon which the voyage is to commence, the name of the person purchasing such ticket or instrument, or receiving such order, certificate or receipt, and the amount paid therefor; and such ticket or instrument, order, certificate or receipt, unless sold or issued by the owners or consignees of such vessel, shall be signed by their authorized agent.(Added by Stats. 1965, Ch. 1224.)
CA Bus & Prof Code § 22304 (2021)
2021 California Code|Business and Professions Code - BPC|DIVISION 8 - SPECIAL BUSINESS REGULATIONS|CHAPTER 15 - Passage Tickets|Section 22304.

22304.  Any person, firm, corporation, partnership, or association or any employee or agent thereof who violates this chapter is guilty of a misdemeanor.(Added by Stats. 1965, Ch. 1224.)