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.
Section: 16-11-80 16-11-81 16-11-82 16-11-83 NextLast modified: October 14, 2016