California CodesBusiness and Professions Code - BPCDivision 8 — Special Business RegulationsChapter 14 — Tax PreparersSection 22252.5
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 tax preparers, 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 should be informed about voluntary contribution check-offs on state income tax returns and that many remain unaware of them. States legislative intent to encourage state-return preparers, including tax preparers, to inform clients in writing before completing a state return that they may choose to contribute through any available voluntary check-off; it creates no mandatory rule.
Use as reference
Lexinter.net | California Code, Business and Professions Code - BPC § 22252.5 | https://laws.lexinter.net/codes/california/business-and-professions-code/division-8/chapter-14/section-22252-5