California § 20645.9. 20645.9. (Added by Stats. 1982, Ch. 700, Sec. 8.)

California Statutes

§ 20645.9. — 20645.9. (Added by Stats. 1982, Ch. 700, Sec. 8.)

California § 20645.9.

JurisdictionCalifornia

Code RTCRevenue and Taxation Code - RTC

Div. 2.DIVISION 2. OTHER TAXES

Part 10.5.PART 10.5. SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW

Ch. 4.CHAPTER 4. Administration

This text of California § 20645.9. (20645.9. (Added by Stats. 1982, Ch. 700, Sec. 8.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Cal. Revenue and Taxation Code - RTC Code § 20645.9. (2026).

Text

Any tax preparer, as defined in subdivision (b) of Section 20645.7, who endorses or otherwise negotiates (directly or through an agent) any warrant made with respect to assistance claimed under this part which is issued to a claimant (other than the tax preparer) shall, in addition to other penalties provided by law, be guilty of a misdemeanor, and upon conviction thereof, shall be fined not more than one thousand dollars ($1,000) or imprisoned not more than one year, or both, together with the costs of prosecution.
This section shall not apply where the tax preparer has advanced the taxpayer an amount of money
					 equal to or greater than the amount of the taxpayer’s tax refund.

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Any tax preparer, as defined in subdivision (b) of Section 20645.7, who endorses or otherwise negotiates (directly or through an agent) any warrant made with respect to assistance claimed under this part which is issued to a claimant (other than the tax preparer) shall, in addition to other penalties provided by law, be guilty of a misdemeanor, and upon conviction thereof, shall be fined not more than one thousand dollars ($1,000) or imprisoned not more than one year, or both, together with the costs of prosecution.
This section shall not apply where the tax preparer has advanced the taxpayer an amount of money
equal to or greater than the amount of the taxpayer’s tax refund.