Sec. 12-790b. Written disclosure by tax preparer prior to providing tax preparation services.

Latest version.

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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