Sec. 6. For taxable years beginning after December 31, 2018, the department shall require each income tax return preparer to include the income tax return preparer's PTIN on any income tax return that the income tax return preparer prepares and files with the department.
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