§ 44-68-2. Definitions.
(a) "Tax return preparer� means an individual who prepares a substantial portion of any
return for compensation. Tax return preparers include individuals required to register
with the Internal Revenue Service as a tax return preparer and who have a Preparer
Tax Identification Number (PTIN). For the purpose of this chapter the following individuals
shall not be considered tax return preparers:
(1) Volunteer tax return preparers; or
(2) Employees of a tax return preparer and employees of a commercial tax return preparation
business wh
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§ 44-68-2. Definitions.
(a) "Tax return preparer� means an individual who prepares a substantial portion of any
return for compensation. Tax return preparers include individuals required to register
with the Internal Revenue Service as a tax return preparer and who have a Preparer
Tax Identification Number (PTIN). For the purpose of this chapter the following individuals
shall not be considered tax return preparers:
(1) Volunteer tax return preparers; or
(2) Employees of a tax return preparer and employees of a commercial tax return preparation
business who provide only clerical, administration or other similar services.
(b) "Preparer Tax Identification Number� means the number issued by the Internal Revenue
Service (IRS) to paid preparers to use on all the returns they prepare.
(c) "Return� shall mean any tax report, return, claim for refund or attachment to any
report, return and/or claim for return filed with the tax administrator pursuant to
the tax laws of this state.