Public-domain · open source
OpenJurist

Ind. Code § 6-8.1-17-5

Income tax preparation; restricted unless PTIN provided on the return

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

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.

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