Connecticut General Statutes (Tax)
Conn. Gen. Stat. § 12-790b
Written disclosure by tax preparer prior to providing tax preparation services
Official textcga.ct.gov
# (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.
Source: view the official text
In this chapter (40 sections)
- 12-713 · Determination of income within this state of nonresident…
- 12-714 · Determination of share of nonresident estate or trust and…
- 12-715 · Determination of income of resident partner or S corporation…
- 12-716 · Attribution of Connecticut fiduciary adjustment
- 12-717 · Determination of income within this state of a part-year…
- 12-718 · Exempt dividends
- 12-719 · Filing of returns. Returns for partnerships, S corporations…
- 12-722 · Underpayment and payment of estimated tax. Interest. Credit.…
- 12-722a · No accrual of interest on underpayment of tax created by…
- 12-723 · Extensions
- 12-724 · Special rules for members of the armed forces and specified…
- 12-724a · (Formerly Sec. 12-62s). Homeownership incentive program.…
- 12-725 · Documents to be signed. Certification
- 12-726 · Information required in returns of partnerships and S…
- 12-727 · Informational returns from persons making payments. Notice of…
- 12-728 · Deficiency assessments. Notice. Penalty
- 12-729 · Final assessment of deficiency. Protest. Notice of…
- 12-729a · Jeopardy assessment
- 12-730 · Appeals
- 12-731 · Understatement of tax due to mathematical error
- 12-732 · Refunds
- 12-733 · Limits on time for making of deficiency assessments
- 12-734 · Collection. Warrants. Liens. Foreclosure
- 12-735 · Failure to pay tax or make return. Penalty. Waiver of…
- 12-736 · Penalty for failure to collect, account for and pay over tax…
- 12-737 · Penalties for wilful violations
- 12-738 · Penalty for false statement relating to withholding allowance
- 12-739 · Credit of overpayments
- 12-740 · Administration and enforcement. Keeping of records.…
- 12-741 · Rules and rulings in lieu of regulations
- 12-742 · Withholding of refund from persons owing debts or obligations…
- 12-743 · Contributions from refunds to special accounts
- 12-743a · Contributions from refunds to the Military Relief Fund
- 12-744 · Amount required to be shown on a form when item is other than…
- 12-745 · Order of credits
- 12-746 · Rebate
- 12-790 · Persons providing tax preparation services and facilitators.…
- 12-790a · Tax preparers and facilitators. Permits. Penalties. Inactive…
- 12-790b · Written disclosure by tax preparer prior to providing tax…
- 12-790c · Denial, suspension or revocation of permit. Hearing