Definitions

35 ILCS 35/5, under State Tax Preparer Oversight Act.

35 ILCS 35/5

(35 ILCS 35/5)

    Sec. 5. Definitions. 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.

(Source: P.A. 99-641, eff. 1-1-17.)