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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
6-8.1-17-5. Income tax preparation; restricted unless PTIN provided on the return
Universal Citation: IN Code § 6-8.1-17-5 (2018)
IC 6-8.1-17-5 Income tax preparation; restricted unless PTIN provided on the return
Effective 1-1-2019.
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.
As added by P.L.212-2018(ss), SEC.29.
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