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Indiana Code — Title 6 (Taxation)

IC 6-8.1-17-7

Penalties for failing to provide PTIN

Official textiga.in.govlast amended

Sec. 7.

# (a)

Except as provided in subsection (b) and in addition to any other penalties provided by law, the department may impose on any income tax return preparer who violates this chapter by failing to provide the income tax return preparer's PTIN a penalty of fifty dollars ($50) for each violation, but not to exceed twenty-five thousand dollars ($25,000) in a calendar year.

# (b)

The department may not impose a penalty under this section if the income tax return preparer's failure to provide the income tax return preparer's PTIN is due to reasonable cause and is not due to willful neglect, as determined by the department.
As added by P.L.212-2018(ss), SEC.29.

Amendment history

As added by P.L.212-2018(ss), SEC.29.

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Nearby sections (25 sections)
  1. 6-8.1-16.3-5 · Repealed
  2. 6-8.1-16.3-5.5 · Department of state revenue pilot program fund;…
  3. 6-8.1-16.3-6 · Public record laws; exception
  4. 6-8.1-16.3-7 · State and local taxation prohibited
  5. 6-8.1-16.3-8 · Annual report
  6. 6-8.1-16.3-9 · Rules
  7. 6-8.1-17-1 · "Income tax return"
  8. 6-8.1-17-2 · "Income tax return preparer"
  9. 6-8.1-17-3 · "PTIN"
  10. 6-8.1-17-4 · Preparation of income tax returns; substantial portion
  11. 6-8.1-17-5 · Income tax preparation; restricted unless PTIN provided on
  12. 6-8.1-17-6 · Income tax preparation; preparer required to provide PTIN
  13. 6-8.1-17-7 · Penalties for failing to provide PTIN
  14. 6-8.1-17-8 · Department authority to implement an oversight program
  15. 6-8.1-17-9 · Bar or suspension of income tax preparer from filing income
  16. 6-8.1-17-10 · Communication protocols to share and exchange PTIN
  17. 6-8.1-17-11 · Rules
  18. 6-8.1-18-1 · "Payroll service provider"
  19. 6-8.1-18-2 · "Responsible person"
  20. 6-8.1-18-3 · Annual registration; payroll service provider
  21. 6-8.1-18-4 · Payroll service provider; permitted to retain income…
  22. 6-8.1-18-5 · Payroll service provider; required contract provisions;…
  23. 6-8.1-18-6 · Failure to remit taxes
  24. 6-8.1-18-7 · Annual fee for registration
  25. 6-8.1-18-8 · Required address of record with the department; employer's
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