Income tax preparation; restricted unless PTIN provided on

Official textiga.in.govlast amended 2018

the return
Sec. 5. For taxable years beginning after December 31, 2018, an income tax return preparer may not provide tax preparation services for income tax returns unless the income tax return preparer provides a PTIN when the income tax return preparer submits an income tax return to the department and signs the income tax return as a paid preparer.
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)

6-8.1-16.3-3 · 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6-8.1-16.3-5 · Repealed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;…
6-8.1-18-6 · Failure to remit taxes

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