Indiana Code — Title 6 (Taxation)
IC 6-8.1-17-4
Preparation of income tax returns; substantial portion
Official textiga.in.govlast amended
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.
Amendment history
As added by P.L.212-2018(ss), SEC.29.
Source: view the official text
Nearby sections (25 sections)
- 6-8.1-16.3-2 · Department of state revenue pilot program; establishment;
- 6-8.1-16.3-3 · Personnel matters
- 6-8.1-16.3-4 · Contracts
- 6-8.1-16.3-5 · Repealed
- 6-8.1-16.3-5.5 · Department of state revenue pilot program fund;…
- 6-8.1-16.3-6 · Public record laws; exception
- 6-8.1-16.3-7 · State and local taxation prohibited
- 6-8.1-16.3-8 · Annual report
- 6-8.1-16.3-9 · Rules
- 6-8.1-17-1 · "Income tax return"
- 6-8.1-17-2 · "Income tax return preparer"
- 6-8.1-17-3 · "PTIN"
- 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
- 6-8.1-17-6 · Income tax preparation; preparer required to provide PTIN
- 6-8.1-17-7 · Penalties for failing to provide PTIN
- 6-8.1-17-8 · Department authority to implement an oversight program
- 6-8.1-17-9 · Bar or suspension of income tax preparer from filing income
- 6-8.1-17-10 · Communication protocols to share and exchange PTIN
- 6-8.1-17-11 · Rules
- 6-8.1-18-1 · "Payroll service provider"
- 6-8.1-18-2 · "Responsible person"
- 6-8.1-18-3 · Annual registration; payroll service provider
- 6-8.1-18-4 · Payroll service provider; permitted to retain income…
- 6-8.1-18-5 · Payroll service provider; required contract provisions;…