California CodesBusiness and Professions Code - BPCDivision 3 — Professions and Vocations GenerallyChapter 4 — AttorneysArticle 1 — General ProvisionsSection 6009.3
The Legislature finds and declares that it is important to inform taxpayers that they may make voluntary contributions to certain funds or programs, as provided on the state income tax return. The Legislature further finds and declares that many taxpayers remain unaware of the voluntary contribution check-offs on the state income tax return. Therefore, it is the intent of the Legislature to encourage all persons who prepare state income tax returns, including attorneys, to inform their clients in writing, prior to the completion of any state income tax return, that they may make a contribution to any voluntary contribution check-off on the state income tax return if they so choose.
Notes
Establishes legislative findings that taxpayers may be unaware of voluntary contribution checkoffs on state income tax returns and states legislative intent to encourage tax-return preparers, including attorneys, to notify clients in writing before completing a return. It does not impose an operative notification requirement on preparers.
Use as reference
Lexinter.net | California Code, Business and Professions Code - BPC § 6009.3 | https://laws.lexinter.net/codes/california/business-and-professions-code/division-3/chapter-4/article-1/section-6009-3