Income Tax Preparation; Preparer Required to Provide Ptin on Any Return

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Sec. 6. For taxable years beginning after December 31, 2018, the department shall require each income tax return preparer to include the income tax return preparer's PTIN on any income tax return that the income tax return preparer prepares and files with the department.

As added by P.L.212-2018(ss), SEC.29.


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