Sec. 4. For purposes of this chapter, the preparation of a substantial portion of an income tax return shall be treated as the preparation of that income tax return.
As added by P.L.212-2018(ss), SEC.29.
Structure Indiana Code
Article 8.1. Department of State Revenue; Tax Administration
Chapter 17. Income Tax Return Preparers; Preparer Tax Identification Numbers
6-8.1-17-1. "Income Tax Return"
6-8.1-17-2. "Income Tax Return Preparer"
6-8.1-17-4. Preparation of Income Tax Returns; Substantial Portion
6-8.1-17-5. Income Tax Preparation; Restricted Unless Ptin Provided on the Return
6-8.1-17-6. Income Tax Preparation; Preparer Required to Provide Ptin on Any Return
6-8.1-17-7. Penalties for Failing to Provide Ptin
6-8.1-17-8. Department Authority to Implement an Oversight Program Using Ptins