Chapter 1A. Tax Return Preparers. [Repealed].

§ 47–161. Definitions. [Repealed]

Repealed.

---

§ 47–162. Penalty imposed on a tax return preparer for failure to sign a return. [Repealed]

Repealed.

---

§ 47–163. Understatement of taxpayer’s liability by tax return preparer. [Repealed]

Repealed.

---

§ 47–164. Penalty for aiding and abetting understatement of a taxpayer’s tax liability. [Repealed]

Repealed.

---

§ 47–165. Frivolous tax return. [Repealed]

Repealed.

---

§ 47–166. Statute of limitations on assessment of penalties and claims for refund. [Repealed]

Repealed.

---

§ 47–167. Determination of penalty; notice to tax return preparer; protest of determination. [Repealed]

Repealed.

---

§ 47–168. Claim for refund. [Repealed]

Repealed.

---

§ 47–169. Right to judicial appeal. [Repealed]

Repealed.

---

§ 47–170. Right to judicial appeal. [Repealed]

Repealed.

---