§ 7336.3. Paid tax return preparers; required information on personal income tax returns
Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 72 P.S. Taxation and Fiscal AffairsEffective: July 1, 2019
Effective: July 1, 2019
72 P.S. § 7336.3
§ 7336.3. Paid tax return preparers; required information on personal income tax returns
<Section 29 of Act 2019, June 28, P.L. 50, No. 13, provides that the addition of this section by that Act shall apply to tax years beginning after December 31, 2019.>
“Paid tax return preparer” shall mean a person who prepares for compensation, or employs one or more persons to prepare for compensation, a personal income tax return required to be filed under this act. Preparation of a substantial portion of a personal income tax return shall be treated as if it were the preparation of the personal income tax return.
Credits
1971, March 4, P.L. 6, No. 2, art. III, § 336.3, added 2019, June 28, P.L. 50, No. 13, § 10.3, effective July 1, 2019.
72 P.S. § 7336.3, PA ST 72 P.S. § 7336.3
Current through Act 11 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
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