Delaware § 548 Paid tax preparers; required information on returns and claims for refund

Delaware Statutes

§ 548 — Paid tax preparers; required information on returns and claims for refund

Delaware·Title 30·Part General Provisions; State Tax Agencies; Procedure and Enforcement·Ch. 5 PROCEDURE, ADMINISTRATION AND ENFORCEMENT·Subch. Procedure and Administration

Any return or claim for refund prepared by a paid tax preparer, as that term is defined under § 502(b) in this title, shall be signed by the paid tax preparer and shall bear the paid tax preparer’s tax identification number.

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