{"data":{"id":"us-ct/conn.-gen.-stat.-12-790b","jurisdiction":"us-ct","citation":"Conn. Gen. Stat. § 12-790b","heading":"Written disclosure by tax preparer prior to providing tax preparation services.","body":"Prior to providing tax preparation services, a tax preparer shall provide to any person requesting such services a written disclosure that includes:\n(1) The tax preparer's name, principal business address and primary business telephone number;\n(2) An estimate of the total charge for completion of all requested tax preparation services; and\n(3) A warranty that the tax preparer shall, by encryption or other means, provide for the secure storage and transmission of a taxpayer's personal and tax record information.","path":["TITLE 12. TAXATION","CHAPTER 229. INCOME TAX"],"source_url":"https://www.cga.ct.gov/current/pub/chap_229.htm#sec_12-790b","current_through":"Revised to January 1, 2026 (2026 Supplement to the General Statutes of Connecticut, applied over the base revision of January 1, 2025)","vintage":"","retrieved_at":"2026-09-06T19:07:00Z","sha256":"bf92d25a2f2cb15b2c3e2497c2333065bfc671507ef3b3bc0a9407eeb7b31237","source_id":"us-ct","stale":false,"prev":"us-ct/conn.-gen.-stat.-12-790a","next":"us-ct/conn.-gen.-stat.-12-790c"},"notice":"GroundRules: Original legal text. Not legal advice."}