Section 6-8.1-17-2 - "Income tax return preparer"(a) As used in this chapter, "income tax return preparer" means any of the following: (1) A person who prepares ten (10) or more income tax returns for compensation in a calendar year.(2) A person who employs one (1) or more persons to prepare ten (10) or more income tax returns for compensation in a calendar year.(b) A person is not an income tax return preparer if the person performs only the following acts:(1) Furnishes typing, reproducing, or other mechanical assistance.(2) Prepares returns or claims for refunds for:(A) the employer by whom the person is regularly and continuously employed; or(B) an affiliate of that employer.(3) Prepares, as a fiduciary, any returns or claims for refunds for a person.(4) Prepares claims for refund for a taxpayer in response to:(A) a notice of deficiency issued to the taxpayer; or(B) a waiver of restriction after the commencement of an audit of: (ii) another taxpayer, if a determination in the audit of the other taxpayer directly or indirectly affects the tax liability of the taxpayer whose claim for refund the person is preparing.Added by P.L. 212-2018SP1,SEC. 29, eff. 1/1/2019.