Ga. Code § 16-11-80

Current through 2023-2024 Legislative Session Chapter 709

Section 16-11-80 - "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.

OCGA § 16-11-80