Indiana Statutes

§ 6-8.1-17-5 — Income tax preparation; restricted unless PTIN provided on the return

Indiana § 6-8.1-17-5
JurisdictionIndiana
Art. 8.1DEPARTMENT OF STATE REVENUE; TAX
Ch. 17Income Tax Return Preparers; Preparer Tax

This text of Indiana § 6-8.1-17-5 (Income tax preparation; restricted unless PTIN provided on the return) is published on Counsel Stack Legal Research, covering Indiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Ind. Code § 6-8.1-17-5 (2026).

Text

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.

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Legislative History

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

Nearby Sections

15
§ 6-1.1-1-1
Applicability
§ 6-1.1-1-1.5
"Assessing official"
§ 6-1.1-1-10
"Person"
§ 6-1.1-1-11
"Personal property"
§ 6-1.1-1-13
Repealed
§ 6-1.1-1-14
"Property taxation"
§ 6-1.1-1-15
"Real property"
§ 6-1.1-1-18
"State agency"
§ 6-1.1-1-19
"Tangible property"
§ 6-1.1-1-2
"Assessment date"
§ 6-1.1-1-20
"Taxing district"
§ 6-1.1-1-21
"Taxing unit"
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Bluebook (online)
Indiana § 6-8.1-17-5, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/6-8.1-17-5.