{"data":{"id":"us-ga/o.c.g.a.-16-11-80","jurisdiction":"us-ga","citation":"O.C.G.A. § 16-11-80","heading":"“Business of preparing federal or state income tax returns or assisting taxpayers in preparing such returns” defined.","body":"For the purposes of this part, a person is engaged in the business of preparing federal or state income tax returns or assisting taxpayers in preparing such returns if he does either of the following:\n(1) Advertises or gives publicity to the effect that he prepares or assists others in the preparation of state or federal income tax returns; or\n(2) Prepares or assists others in the preparation of state or federal income tax returns for compensation.","path":["TITLE 16 Crimes and Offenses","CHAPTER 11 Offenses Against Public Order and Safety","Article 3 Invasions of Privacy","PART 2 Preparation of Federal and State Income Tax Returns"],"source_url":"https://archive.org/download/gov.ga.ocga.2018/release86.2022.11/gov.ga.ocga.title.16.odt","current_through":"Release 86 (2022-11)","vintage":"Public.Resource.Org bulk O.C.G.A., Release 86 (2022-11), retrieved 2026-09-17","retrieved_at":"2026-09-17T19:34:57Z","sha256":"2cd7edcfb63fc755b176328c831c2bc83708dfe9e40fcbe188398d323d0322f9","source_id":"us-ga","stale":false,"prev":"us-ga/o.c.g.a.-16-11-70","next":"us-ga/o.c.g.a.-16-11-81"},"notice":"GroundRules: Original legal text. Not legal advice."}