Statutes > Iowa Statutes > Title 10 - Financial Resources > Subtitle 1 - Revenues and Financial Management > CHAPTER 421A - DISCLOSURE OF INFORMATION IN PREPARATION OF TAX RETURNS > 421A.3 - ENGAGED IN BUSINESS.

421A.3 - ENGAGED IN BUSINESS.

        421A.3  ENGAGED IN BUSINESS.         A person is engaged in the business of preparing income tax      returns or assisting in preparing of returns if the person does any      of the following:         1.  Advertises, or gives publicity to the effect that the person      prepares or assists others in the preparation of tax returns.         2.  Prepares or assists others in the preparation of tax returns      for compensation.
         Section History: Early Form
         [C73, 75, 77, 79, 81, § 423A.3]
         Section History: Recent Form
         2003 Acts, 1st Ex, ch 2, § 203, 205         C2005, §421A.3