{"data":{"id":"us-il/35-ilcs-35-5","jurisdiction":"us-il","citation":"35 ILCS 35/5","heading":"Definitions.","body":"As used in this Act:\n\"Department\" means the Department of Revenue.\n\"Income tax return preparer\" has the meaning ascribed to that term in Section 1501 of the Illinois Income Tax Act.\n\"PTIN\" means a Preparer Tax Identification Number, as defined in Internal Revenue Service Notice 2011-6.","path":["CHAPTER 35 REVENUE","State Tax Preparer Oversight Act."],"source_url":"https://www.ilga.gov/legislation/ILCS/details?ActID=3718\u0026ChapterID=8\u0026ChapAct=FullText\u0026Print=True","current_through":"at least Public Act 104-790","vintage":"","retrieved_at":"2026-09-15T04:46:19Z","sha256":"89321d57fa3d352032a53b7a8ecfefafee2db426e02d3431d55568a1fe178681","source_id":"us-il","stale":false,"prev":"us-il/35-ilcs-35-1","next":"us-il/35-ilcs-35-10"},"notice":"GroundRules: Original legal text. Not legal advice."}