§ 44-1-31.1 - Returns to be filed by paid tax return preparers electronically. - Rhode Island Statutes

SECTION 44-1-31.1

   § 44-1-31.1  Returns to be filed by paidtax return preparers electronically. – (a) Beginning January 1, 2009, the tax administrator is authorized to requirethat paid tax return preparers that prepared more than one hundred (100) RhodeIsland tax returns in the prior year, shall file Rhode Island tax returns fortheir clients electronically with the Rhode Island Division of Taxation.

   (b) This section shall apply to paid tax return preparers ofRhode Island personal and corporate income tax returns as well as paidpreparers of other types of Rhode Island tax returns.

   (c) If a paid tax return preparer is required by the taxadministrator to file electronically in accordance with this section, the taxadministrator may allow such preparer to bypass such requirement in a giveninstance where a client specifically requests that the return(s) not be filedelectronically.

   (d) If a paid tax return preparer fails to abide by suchelectronic filing requirement or otherwise causes clients' Rhode Island taxreturns to be filed falsely or improperly, the tax administrator may, after ahearing to show cause, preclude such preparer from preparing and filing RhodeIsland tax returns with the Rhode Island Division of Taxation.

   (e) The tax administrator is authorized to waive theelectronic filing requirement in a given year for a paid tax return preparerwho can show that filing electronically will cause undue hardship.