Illinois Compiled Statutes 815 ILCS 535/2 – For the purposes of this Act, a person is engaged in the business of …
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For the purposes of this Act, 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:
(a) Advertises, or gives publicity to the effect that
(a) Advertises, or gives publicity to the effect that
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he prepares or assists others in the preparation of federal income tax returns.
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(b) Prepares or assists others in the preparation of
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state or federal income tax returns for compensation.
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Terms Used In Illinois Compiled Statutes 815 ILCS 535/2
- State: when applied to different parts of the United States, may be construed to include the District of Columbia and the several territories, and the words "United States" may be construed to include the said district and territories. See Illinois Compiled Statutes 5 ILCS 70/1.14