Sec. 5. Definitions.
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/il/chapter-35/act-35/5A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Sec. 5. Definitions. As used in this Act:
"Department" means the Department of Revenue.
"Income tax return preparer" has the meaning ascribed to that term in Section 1501 of the Illinois Income Tax Act.
"PTIN" means a Preparer Tax Identification Number, as defined in Internal Revenue Service Notice 2011-6.