§ 16-11-80 - "Business of preparing federal or state income tax returns or assisting taxpayers in preparing such returns" defined
O.C.G.A. 16-11-80 (2010)
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.