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35 ILCS 35/5

Definitions

Known as the State Tax Preparer Oversight Act

The act spans §§ 35-35-1 to 35-35-85 (6 sections).

P.A. 99-641, eff. 1-1-17.

As used in this Act: "Department" means the Department of Revenue. "Income tax return preparer" has the meaning ascribed to that term in Section 1501 of the Illinois Income Tax Act. "PTIN" means a Preparer Tax Identification Number, as defined in Internal Revenue Service Notice 2011-6.

Official source: Illinois General Assembly. Reproduced from public-domain Illinois statutes; confirm against the official source for the current text. Not legal advice.