Sec. 6. For taxable years beginning after December 31, 2018, the department shall require each income tax return preparer to include the income tax return preparer's PTIN on any income tax return that the income tax return preparer prepares and files with the department.
Ind. Code § 6-8.1-17-6
Income tax preparation; preparer required to provide PTIN on any return
As added by P.L.212-2018(ss), SEC.29.
Official source: Indiana General Assembly. Reproduced from public-domain Indiana statutes; confirm against the official source for the current text. Not legal advice.