(a) At the time a consumer indicates that he is contemplating retaining the tax preparer for tax preparation services, and prior to entering into a contract with such consumer for tax preparation services, a tax preparer must provide the consumer with the following information, in writing:
1. a copy of the Consumer Bill of Rights Regarding Tax Preparation Services, which the department shall make available on-line for the tax preparer to print and give to the consumer;
2. a Disclosure Form that contains the following information:
(A) a written list, description, and price of the tax preparation services offered by the tax preparer;
(B) a written list, description, and price of all miscellaneous fees associated with tax preparation services, including filing fees and processing fees;
(C) a statement that prior to entering into any contract, the tax preparer shall provide the consumer with a written estimate of the total charge based upon the tax preparation services selected by the consumer;
(D) a written estimate of the period of time the consumer can reasonably expect to wait for his tax refund; and
(E) a certification from the tax preparer indicating that the tax preparer has reviewed each disclosure with the consumer and that the tax preparer has verbally reviewed all the required disclosures with the consumer.
(b) The commissioner may prescribe, by rule, a model disclosure form to facilitate compliance with the disclosure requirements of this section. Nothing in this subsection shall be construed as requiring a tax preparer to use any such model form. A tax preparer shall be deemed to be in compliance with the disclosure provisions if the tax preparer uses the appropriate uniform model disclosure form prescribed by the commissioner.
If a tax preparer does not use the model disclosure form, prior to any tax preparation services being rendered to consumers, the tax preparer shall submit a proposed disclosure form to the commissioner in a form and format prescribed by the commissioner in rules. Any changes to the approved disclosure form shall be submitted to the commissioner prior to the disclosure form being provided to the consumer. Within 14 days of submission of the proposed disclosure form, or any changes thereto, the commissioner shall either approve or disapprove the disclosure form or changes thereto.
(c) A tax preparer shall not enter into a contract for tax preparation services until after the tax preparer verbally reviewing each and every disclosure contained on the Disclosure Form with the consumer and the consumer certifying to such review on the Disclosure Form.
(d) The tax preparer must offer the consumer the choice between English and Spanish versions of the Disclosure Form and must verbally review each and every disclosure in English or Spanish as appropriate. If the consumer does not understand English or Spanish, the tax preparer must allow the consumer an opportunity to secure the services of a translator prior to continuing with the tax preparation services.
(Added Coun. J. 3-14-12, p. 22586, § 1; Amend Coun. J. 12-9-15, p. 15481, § 4)