§ 20-742 — Exemptions

§ 20-742 Exemptions.

Apart from § 20-741.1 and the accompanying penalties as listed in § 20-743, the provisions of this subchapter shall not apply to: a. An officer or employee of a corporation or business enterprise who, in his or her capacity as such, advises or assists in the preparation of income tax returns relating to such corporation or business enterprise. b. An attorney at law who advises or assists in the preparation of income tax returns in the practice of law and the employees thereof. c. A fiduciary and the employees thereof who advised or assist in the preparation of income tax returns on behalf of the fiduciary estate, the testator, trustee, grantor or beneficiaries thereof. d. A certified public accountant and the employees thereof. e. A public accountant licensed pursuant to the education law and the employees thereof. f. An employee of a governmental unit, agency or instrumentality who advises or assists in the preparation of income tax returns in the performance of his or her official duties. g. An agent enrolled to practice before the internal revenue service pursuant to section 10.4 of subpart A of 31 CFR part 10.