Indiana § 6-8.1-17-7 Penalties for failing to provide PTIN

Indiana Statutes

§ 6-8.1-17-7 — Penalties for failing to provide PTIN

Indiana § 6-8.1-17-7

Art. 8.1DEPARTMENT OF STATE REVENUE; TAX

Ch. 17Income Tax Return Preparers; Preparer Tax

This text of Indiana § 6-8.1-17-7 (Penalties for failing to provide PTIN) 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 § 6-8.1-17-7 (2026).

Text

(a)Except as provided in subsection (b) and in addition to any other penalties provided by law, the department may impose on any income tax return preparer who violates this chapter by failing to provide the income tax return preparer's PTIN a penalty of fifty dollars ($50) for each violation, but not to exceed twenty-five thousand dollars ($25,000) in a calendar year.

(b)The department may not impose a penalty under this section if the income tax return preparer's failure to provide the income tax return preparer's PTIN is due to reasonable cause and is not due to willful neglect, as determined by the department.

Free access — add to your briefcase to read the full text and ask questions with AI

(a) Except as provided in subsection (b) and
in addition to any other penalties provided by law, the department may
impose on any income tax return preparer who violates this chapter by
failing to provide the income tax return preparer's PTIN a penalty of
fifty dollars ($50) for each violation, but not to exceed twenty-five
thousand dollars ($25,000) in a calendar year.
(b) The department may not impose a penalty under this section if
the income tax return preparer's failure to provide the income tax return
preparer's PTIN is due to reasonable cause and is not due to willful
neglect, as determined by the department.