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Official Code of Georgia Annotated

Title 16. CRIMES AND OFFENSES · Chapter 11. OFFENSES AGAINST PUBLIC ORDER AND SAFETY · Article 3. INVASIONS OF PRIVACY · Part 2. PREPARATION OF FEDERAL AND STATE INCOME TAX RETURNS

16-11-80. ‘‘Business of preparing federal or state income tax returns or assisting taxpayers in preparing such returns’’ defined.

Active

Current through: Including Acts of the 2025 Regular Session of the General Assembly.

  1. 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:

  2. (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#

  3. (2)

    Prepares or assists others in the preparation of state or federal income tax returns for compensation.#

The notes below are printed with the section but are not enacted law (O.C.G.A. § 1-1-1(c)). They are shown apart from the text.

History

Ga. L. 1972, p. 446, § 2.

Cross references

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

Read the official page (the state's PDF, opened at the page this text was read from).

Current through: Including Acts of the 2025 Regular Session of the General Assembly.

Text read from t16-ch7-11-(v14a)-2018-pdf.pdf, Volume V14A, 2018 edition, page 841; merge action: carried; file SHA-256 5985d65f23ef.