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. As added by P.L.212-2018(ss), SEC.29.
Preparation of income tax returns; substantial portion
Ind. Code § 6-8.1-17-4, under Income Tax Return Preparers; Preparer Tax Identification Numbers.
Ind. Code § 6-8.1-17-4