Indiana Statutes

§ 6-8.1-17-8 — Department authority to implement an oversight program using PTINs

Indiana § 6-8.1-17-8
JurisdictionIndiana
Art. 8.1DEPARTMENT OF STATE REVENUE; TAX
Ch. 17Income Tax Return Preparers; Preparer Tax

This text of Indiana § 6-8.1-17-8 (Department authority to implement an oversight program using PTINs) 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 § 6-8.1-17-8 (2026).

Text

The department may develop and by rule implement a program using PTINs as an oversight mechanism to assess returns to identify high error rates, patterns of suspected fraud, and unsubstantiated basis for tax positions by income tax return preparers.

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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Repealed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 § 6-8.1-17-8, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/6-8.1-17-8.