"Business of Preparing Federal or State Income Tax Returns or Assisting Taxpayers in Preparing Such Returns" Defined

1. Law
2. Georgia Code
3. Crimes and Offenses
4. Offenses Against Public Order and Safety
5. Invasions of Privacy
6. Preparation of Federal and State Income Tax Returns
7. "Business of Preparing Federal or State Income Tax Returns or Assisting Taxpayers in Preparing Such Returns" Defined

For the purposes of this part, a person is engaged in the business of preparing federal or state income tax returns or assisting taxpayers in preparing such returns if he does either of the following:

1. Advertises or gives publicity to the effect that he prepares or assists others in the preparation of state or federal income tax returns; or
2. Prepares or assists others in the preparation of state or federal income tax returns for compensation.

(Ga. L. 1972, p. 446, § 2.)

Cross references.

- State income taxes generally, T. 48, C. 7.

Download our app to see the most-to-date content.