6-8.1-17-1. “Income Tax Return”
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) […]
6-8.1-17-2. “Income Tax Return Preparer”
Sec. 2. (a) As used in this chapter, “income tax return preparer” means any of the following: (1) A person who prepares ten (10) or more income tax returns for compensation in a calendar year. (2) A person who employs one (1) or more persons to prepare ten (10) or more income tax returns for […]
6-8.1-17-3. “Ptin”
Sec. 3. As used in this chapter, “PTIN” means the preparer tax identification number that the Internal Revenue Service issues to identify tax return preparers under 26 U.S.C. 6109. As added by P.L.212-2018(ss), SEC.29.
6-8.1-17-4. Preparation of Income Tax Returns; Substantial Portion
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.
6-8.1-17-5. Income Tax Preparation; Restricted Unless Ptin Provided on the Return
Sec. 5. For taxable years beginning after December 31, 2018, an income tax return preparer may not provide tax preparation services for income tax returns unless the income tax return preparer provides a PTIN when the income tax return preparer submits an income tax return to the department and signs the income tax return as […]
6-8.1-15-21. Customer Remedies
Sec. 21. (a) If a customer believes that an amount of tax, charge, or fee or an assignment of place of primary use or taxing jurisdiction included on a bill under this chapter is erroneous, the customer shall notify the home service provider in writing. The customer shall include in the written notification the street […]
6-8.1-16.3-1. Definitions
Sec. 1. The following terms are defined for this chapter: (1) “Pilot program” means the department of state revenue pilot program established by section 2 of this chapter. (2) “Public employee” has the meaning set forth in IC 34-6-2-38. As added by P.L.147-2018, SEC.4.
6-8.1-16.3-2. Department of State Revenue Pilot Program; Establishment; Purpose
Sec. 2. (a) The department of state revenue pilot program is established. (b) The purpose of the pilot program is to assist the state, other states, and other government agencies with the following tasks: (1) The administration and processing of commercial vehicle registrations as required under the International Registration Plan. (2) The licensing and reporting […]
6-8.1-15-8. “Place of Primary Use” Defined
Sec. 8. As used in this chapter, “place of primary use” means the street address representative of where the customer’s use of the mobile telecommunications service primarily occurs, which must be: (1) the residential street address or the primary business street address of the customer; and (2) within the licensed service area of the home […]
6-8.1-16.3-3. Personnel Matters
Sec. 3. (a) The pilot program may be staffed by persons who are not public employees. (b) The department shall determine the compensation, duties, qualifications, and terms of service for persons employed by the pilot program as either employees or independent contractors. (c) Employees of the pilot program: (1) are eligible for; (2) must participate […]