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2018 Indiana Code
TITLE 6. Taxation
ARTICLE 8.1. DEPARTMENT OF STATE REVENUE; TAX ADMINISTRATION
CHAPTER 17. Income Tax Return Preparers; Preparer Tax Identification Numbers
6-8.1-17-4. Preparation of income tax returns; substantial portion
Universal Citation: IN Code § 6-8.1-17-4 (2018)
IC 6-8.1-17-4 Preparation of income tax returns; substantial portion
Effective 1-1-2019.
Sec. 4. For purposes of this chapter, the preparation of a substantial portion of an income tax return shall be treated as the preparation of that income tax return.
As added by P.L.212-2018(ss), SEC.29.
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