GroundRules
IC 6-8.1-17-4: Preparation of income tax returns; substantial portion
Where this section sits in the code
- TITLE 6. TAXATION
- ARTICLE 8.1. DEPARTMENT OF STATE REVENUE; TAX ADMINISTRATION
- Chapter 17. Income Tax Return Preparers; Preparer Tax Identification Numbers
Sec. 4. For purposes of this chapter, the preparation of a substantial portion of an income tax return shall be treated as the preparation of that income tax return.
Collected 2026-09-09T01:51:39Z. Source file · JSON