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§ 6-8-1-17-8 — Indiana Law | CourtGPT
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  4. Title 6 - Taxation/
  5. Article 8.1 - Department of State Revenue; Tax Administration/
  6. Chapter 17 - Income Tax Return Preparers; Preparer Tax Identification Numbers6-8.1-17-1. "Income Tax Return"/
  7. § 6-8-1-17-8
Indiana Legal Code

§ 6-8-1-17-8

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The department may develop and by rule implement a program using PTINs as an oversight mechanism to assess returns to identify high error rates, patterns of suspected fraud, and unsubstantiated basis for tax positions by income tax return preparers.As added by P.L.212-2018(ss), SEC.29.