N.Y. Comp. Codes R. & Regs. tit. 20 § 2398.3

Current through Register Vol. 46, No. 51, December 18, 2024

Section 2398.3 - Dissemination

(a) A copy of the Consumer Bill of Rights shall be provided to individuals or businesses upon request to the department, and shall be sent by the department no later than October 15th of each year to each tax preparer who, to the department's knowledge, has been found to be in violation of section 272 of the General Business Law within the previous calendar year.

(b) Each tax preparer subject to this Part shall obtain a current Consumer Bill of Rights from the department and shall reproduce it so that it is clear and legible. As of January 1st of each year, each tax preparer shall give to each customer, free of charge, a current, legible copy of the Consumer Bill of Rights prior to discussion with the customer. Each such tax preparer shall also verbally direct the consumer to review the Consumer Bill of Rights and shall answer any questions the consumer may have about its contents.

N.Y. Comp. Codes R. & Regs. Tit. 20 § 2398.3