Iowa Code 421A.3 – Engaged in business
Current as of: 2023 | Check for updates
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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.
Terms Used In Iowa Code 421A.3
- Business: means any trade, occupation, activity, or enterprise engaged in for the purpose of selling or distributing tobacco products in this state. See Iowa Code 453A.42
- following: when used by way of reference to a chapter or other part of a statute mean the next preceding or next following chapter or other part. See Iowa Code 4.1
- Person: means any person, firm, corporation, association, partnership or an employee or agent of one of these. See Iowa Code 421A.1
2. Prepares or assists others in the preparation of tax returns for compensation.