Chapter 17 - INCOME TAX RETURN PREPARERS; PREPARER TAX IDENTIFICATION NUMBERS
- Section 6-8.1-17-1 - "Income tax return"
- Section 6-8.1-17-2 - "Income tax return preparer"
- Section 6-8.1-17-3 - "PTIN"
- Section 6-8.1-17-4 - Preparation of income tax returns; substantial portion
- Section 6-8.1-17-5 - Income tax preparation; restricted unless PTIN provided on the return
- Section 6-8.1-17-6 - Income tax preparation; preparer required to provide PTIN on any return
- Section 6-8.1-17-7 - Penalties for failing to provide PTIN
- Section 6-8.1-17-8 - Department authority to implement an oversight program using PTINs
- Section 6-8.1-17-9 - Bar or suspension of income tax preparer from filing income tax returns; hearing; judicial review
- Section 6-8.1-17-10 - Communication protocols to share and exchange PTIN information with Internal Revenue Service; other states
- Section 6-8.1-17-11 - Rules