as introduced - 83rd Legislature (2003 - 2004) Posted on 12/15/2009 12:00am
Engrossments | ||
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Introduction | Posted on 02/23/2004 |
1.1 A bill for an act 1.2 relating to taxes; requiring certain disclosures for 1.3 all tax refund anticipation loans; amending Minnesota 1.4 Statutes 2003 Supplement, section 270.30, subdivision 1.5 8; repealing Minnesota Statutes 2003 Supplement, 1.6 section 270.30, subdivision 1. 1.7 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 1.8 Section 1. Minnesota Statutes 2003 Supplement, section 1.9 270.30, subdivision 8, is amended to read: 1.10 Subd. 8. [EXEMPTIONS; ENFORCEMENT PROVISIONS.] The 1.11 provisions ofsubdivisions 6 and 7this section, except for 1.12 subdivision 4, do not apply to: 1.13 (1) an attorney admitted to practice under section 481.01; 1.14 (2) a certified public accountant holding a certificate 1.15 under section 326A.04 or a person issued a permit to practice 1.16 under section 326A.05; 1.17 (3) a person designated as a registered accounting 1.18 practitioner under Minnesota Rules, part 1105.6600, or a 1.19 registered accounting practitioner firm issued a permit under 1.20 Minnesota Rules, part 1105.7100; 1.21 (4) an enrolled agent who has passed the special enrollment 1.22 examination administered by the Internal Revenue Service;and1.23 (5) any fiduciary, or the regular employees of a fiduciary, 1.24 while acting on behalf of the fiduciary estate, the testator, 1.25 trustor, grantor, or beneficiaries of them; 1.26 (6) a tax preparer who provides tax preparation services 2.1 for fewer than six clients in a calendar year; 2.2 (7) a person who provides tax preparation services to a 2.3 spouse, parent, grandparent, child, or sibling; and 2.4 (8) an employee who provides tax preparation services for 2.5 an employer. 2.6 Sec. 2. [REPEALER.] 2.7 Minnesota Statutes 2003 Supplement, section 270.30, 2.8 subdivision 1, is repealed.