California Code of Regulations
Title 16 - Professional and Vocational Regulations
Division 32 - Tax Preparer Program
Article 6 - Miscellaneous
Section 3236 - Criteria for Evaluation of Rehabilitation
Current through Register 2024 Notice Reg. No. 12, March 22, 2024
(a) When considering the denial of a registration under Section 480 of the Code, the Administrator, in evaluating the rehabilitation of the application and his or her present eligibility for registration, will consider the following criteria:
(b) When considering the suspension or revocation of a registration on the grounds of conviction of a crime, the Administrator, in evaluating the rehabilitation of the registered tax preparer or tax interviewer and his or her present eligibility for registration will consider the following criteria:
1. New Article 6 (Section 3236) filed 4-18-84; effective upon filing pursuant to Government Code Section 11346.2(d) (Register 84, No. 16).
Note: Authority cited: Section 9891.11, Business and Professions Code. Reference: Sections 475, 480, 482 and 9891.25, Business and Professions Code.