Georgia Code
Part 2 - Preparation of Federal and State Income Tax Returns
§ 16-11-80. “Business of Preparing Federal or State Income Tax Returns or Assisting Taxpayers in Preparing Such Returns” Defined

For the purposes of this part, a person is engaged in the business of preparing federal or state income tax returns or assisting taxpayers in preparing such returns if he does either of the following:
History. Ga. L. 1972, p. 446, § 2.
Cross references.
State income taxes generally, T. 48, C. 7.

Structure Georgia Code