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
6-8.1-17-9. Bar or suspension of income tax preparer from filing income tax returns; hearing; judicial review

Universal Citation: IN Code § 6-8.1-17-9 (2018)
IC 6-8.1-17-9 Bar or suspension of income tax preparer from filing income tax returns; hearing; judicial review

Effective 1-1-2019.

     Sec. 9. (a) The department:

(1) may investigate the actions of any income tax return preparer filing income tax returns; and

(2) after a hearing, may bar or suspend an income tax return preparer from filing returns with the department for good cause.

     (b) Notwithstanding IC 4-21.5-2-4, the department shall conduct a hearing described in subsection (a)(2) under IC 4-21.5-3, and judicial review of an adverse decision in a hearing described in subsection (a)(2) shall be in accordance with IC 4-21.5-5.

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

 

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