Chapter
Income Tax Return Preparers; Preparer Tax Identification Numbers
- Ind. Code § 6-8.1-17-1— "Income tax return"
- Ind. Code § 6-8.1-17-2— "Income tax return preparer"
- Ind. Code § 6-8.1-17-3— "PTIN"
- Ind. Code § 6-8.1-17-4— Preparation of income tax returns; substantial portion
- Ind. Code § 6-8.1-17-5— Income tax preparation; restricted unless PTIN provided on the return
- Ind. Code § 6-8.1-17-6— Income tax preparation; preparer required to provide PTIN on any return
- Ind. Code § 6-8.1-17-7— Penalties for failing to provide PTIN
- Ind. Code § 6-8.1-17-8— Department authority to implement an oversight program using PTINs
- Ind. Code § 6-8.1-17-9— Bar or suspension of income tax preparer from filing income tax returns; hearing; judicial review
- Ind. Code § 6-8.1-17-10— Communication protocols to share and exchange PTIN information with Internal Revenue Service; other states
- Ind. Code § 6-8.1-17-11— Rules