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2022 Connecticut General Statutes
Title 12 - Taxation
Chapter 229 - Income Tax
Section 12-790b. - Written disclosure by tax preparer prior to providing tax preparation services.
Universal Citation: CT Gen Stat § 12-790b. (2022)
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.
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