(a) The Director of the Department of Finance and Administration may impose a postage fee sufficient to defray the cost of postage for mailing out tax forms to tax practitioners.
(b) A tax practitioner is any person, partnership, limited liability company, or corporation who compiles a tax return for hire.
Section: Previous 26-51-803 26-51-804 26-51-805 26-51-806 26-51-807 26-51-808 26-51-809 26-51-810 26-51-811 26-51-812 26-51-813 26-51-814 26-51-815 26-51-816 NextLast modified: November 15, 2016