---
title: O.C.G.A. § 16-11-80. ‘‘Business of preparing federal or state income tax returns or assisting taxpayers in preparing such returns’’ defined.
collection: code
id: 16-11-80
cite_as: O.C.G.A. § 16-11-80 (2025)
canonical_url: https://georgiacommons.org/code/16-11-80
md_url: https://georgiacommons.org/code/16-11-80.md
text_url: https://georgiacommons.org/code/16-11-80/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t16-ch7-11-(v14a)-2018-pdf.pdf?sfvrsn=aecbfe9c_0#page=841
date: 2025
status: active
corpus_version: 2025-supplement-89aa39ab3c68
license: CC0-1.0
publisher: Georgia Commons, an independent project of Georgia Civic Data. Not the State of Georgia. Not legal advice.
up: https://georgiacommons.org/code/16-11.md
previous: https://georgiacommons.org/code/16-11-70.md
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index: https://georgiacommons.org/code/index.md
version: the only printed version
in_force: true
current_through: Including Acts of the 2025 Regular Session of the General Assembly
heading_path: CRIMES AND OFFENSES / OFFENSES AGAINST PUBLIC ORDER AND SAFETY / INVASIONS OF PRIVACY / PREPARATION OF FEDERAL AND STATE INCOME TAX RETURNS
---

# O.C.G.A. § 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.

## History

Ga. L. 1972, p. 446, § 2.

## Cross References

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