GroundRules
35 ILCS 35/5: Definitions.
Where this section sits in the code
- CHAPTER 35 REVENUE
- State Tax Preparer Oversight Act.
As used in this Act:
"Department" means the Department of Revenue.
"Income tax return preparer" has the meaning ascribed to that term in Section 1501 of the Illinois Income Tax Act.
"PTIN" means a Preparer Tax Identification Number, as defined in Internal Revenue Service Notice 2011-6.
Collected 2026-09-15T04:46:19Z. Source file · JSON