Chapter 1A - TAX RETURN PREPARERS
- Section 47-161 - Definitions. [Repealed]
- Section 47-162 - Penalty imposed on a tax return preparer for failure to sign a return. [Repealed]
- Section 47-163 - Understatement of taxpayer's liability by tax return preparer. [Repealed]
- Section 47-164 - Penalty for aiding and abetting understatement of a taxpayer's tax liability. [Repealed]
- Section 47-165 - Frivolous tax return. [Repealed]
- Section 47-166 - Statute of limitations on assessment of penalties and claims for refund. [Repealed]
- Section 47-167 - Determination of penalty; notice to tax return preparer; protest of determination. [Repealed]
- Section 47-168 - Claim for refund. [Repealed]
- Section 47-169 - Right to judicial appeal. [Repealed]
- Section 47-170 - Right to judicial appeal. [Repealed]