710:50-3-46 Electronic filing requirement for tax return preparers

All individual income tax returns, prepared by a specified tax return preparer and filed after December 31, 2010, shall be filed electronically. The term "specified tax return preparer" has the same meaning as provided in Section 6011 of the Internal Revenue Code of 1986, as amended. The preparation of a substantial part of a return or a claim for refund is deemed to be the preparation of the entire return or claim for refund. . [68 O.S. § 2385]