1. (a) The term “administrator” means the Administrator--Tax Preparer Program.
2. (b) The term “Code” means, unless otherwise designated, Business and Professions Code.
3. (c) The term “Act” means Chapter 20.6 of Division 3 of the Business and Professions Code, which chapter is also cited as the Tax Preparers Act.
4. (d) The term “program” means the Tax Preparer Program, which includes all procedures, regulations, and activities authorized or associated with the Tax Preparers Act.

For the purpose of the rules and regulations contained in this chapter, the following definitions shall apply:

Note: Authority cited: Section 9891.11, Business and Professions Code. Reference: Sections 9891.1 and 9891.11, Business and Professions Code.

History

1. New Chapter 32 (Articles 1-5, §§ 3200-3242, not consecutive) filed 10-30-75; effective thirtieth day thereafter (Register 75, No. 44). For prior history, see Registers 72, No. 19 and 74, No. 42.

2. Order of Repeal of Chapter 32 (Articles 1-5, Sections 3200-3243, not consecutive) filed 8-26-82 by OAL pursuant to Government Code Section 11349.7(j) (Register 82, No. 35). For prior history, see Registers 77, No. 27 and 77, No. 10).

3. New Chapter 32 (Section 3230) filed 11-17-83; effective upon filing pursuant to Government Code Section 11346.2(d) (Register 83, No. 47).

4. Redesignation of Section 3230 into Article 5 and new Article 1 (Sections 3201 and 3202) filed 4-18-84; effective upon filing pursuant to Government Code Section 11346.2(d) (Register 84, No. 16).