Sec. 1. As used in this chapter, "income tax return" means any of the following: (1) An individual income tax return under IC 6-3. (2) A corporate income tax return under IC 6-3. (3) A financial institutions tax return under IC 6-5.5. (4) A utility receipts tax return under IC 6-2.3 (before its repeal). (5) A claim for refund of any tax described in subdivisions (1) through (4). As added by P.L.212-2018(ss), SEC.29. Amended by P.L.138-2022, SEC.14.
"Income tax return"
Ind. Code § 6-8.1-17-1, under Chapter 17. Income Tax Return Preparers; Preparer Tax Identification Numbers.
Ind. Code § 6-8.1-17-1