Chapter 1A. Tax Return Preparers. [Repealed]. § 47–161. Definitions. [Repealed] § 47–162. Penalty imposed on a tax return preparer for failure to sign a return. [Repealed] § 47–163. Understatement of taxpayer’s liability by tax return preparer. [Repealed] § 47–164. Penalty for aiding and abetting understatement of a taxpayer’s tax liability. [Repealed] § 47–165. Frivolous tax return. [Repealed] § 47–166. Statute of limitations on assessment of penalties and claims for refund. [Repealed] § 47–167. Determination of penalty; notice to tax return preparer; protest of determination. [Repealed] § 47–168. Claim for refund. [Repealed] § 47–169. Right to judicial appeal. [Repealed] § 47–170. Right to judicial appeal. [Repealed]
