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Georgia State Code
Title      16
Chapter      11  
Section Navigation     1 ... 10         11 ... 33    
    34 ... 40         41 ... 64.1  
    64.2 ... 81         82 ... 106   
   107 ... 125       126 ... 134   
   150 ... 173       174 ... 183    184     
Section<<< 64.2 64.3 65 66 66.1 67 68 69 80 81 >>>  
Title 16, Chapter 11, Section 80 (16-11-80)

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.

Defined terms referenced in this section:
Sunday May 24 08:54 EDT


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