HB 34 Income Tax Return Preparers False Returns or Claims for Refund Statute of Limitations
Maryland 2014 Regular Session
Income Tax Return Preparers - False Returns or Claims for Refund - Statute of Limitations
HB-34
About HB-34
Providing that an income tax return preparer who willfully prepares, assists in preparing, or causes the preparation of a false income tax return or claim for refund under specified circumstances is subject to a specified statute of limitations and may reserve a point or question for a specified judicial review.
Bill Texts
Introduced 12/19/2013
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