(a) A tax return preparer who prepares any return that is submitted to the tax administrator must comply with all state laws and all applicable regulations promulgated by the tax administrator.
(b) A tax return preparer must sign and include his/her preparer tax identification number on all returns prepared and filed with the division of taxation.
History of Section.
P.L. 2013, ch. 144, art. 9, § 6; P.L. 2014, ch. 528, § 69.