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" - Sec. 1. As used in this chapter, "income tax return"...

6-8.1-17-2. "Income Tax Return Preparer" - Sec. 2. (a) As used in this chapter, "income tax...

6-8.1-17-3. "Ptin" - Sec. 3. As used in this chapter, "PTIN" means the...

6-8.1-17-4. Preparation of Income Tax Returns; Substantial Portion - Sec. 4. For purposes of this chapter, the preparation of...

6-8.1-17-5. Income Tax Preparation; Restricted Unless Ptin Provided on the Return - Sec. 5. For taxable years beginning after December 31, 2018,...

6-8.1-17-6. Income Tax Preparation; Preparer Required to Provide Ptin on Any Return - Sec. 6. For taxable years beginning after December 31, 2018,...

6-8.1-17-7. Penalties for Failing to Provide Ptin - Sec. 7. (a) Except as provided in subsection (b) and...

6-8.1-17-8. Department Authority to Implement an Oversight Program Using Ptins - Sec. 8. The department may develop and by rule implement...

6-8.1-17-9. Bar or Suspension of Income Tax Preparer From Filing Income Tax Returns; Hearing; Judicial Review - Sec. 9. (a) The department: (1) may investigate the actions...

6-8.1-17-10. Communication Protocols to Share and Exchange Ptin Information With Internal Revenue Service; Other States - Sec. 10. The department may establish formal and regular communication...

6-8.1-17-11. Rules - Sec. 11. The department may adopt rules for the administration...