Chapter 190
2008 -- S 2263
Enacted 07/02/08
A N A C T
RELATING
TO TAXATION -- STATE TAX OFFICIALS
Introduced
By: Senators Bates, Cote, McCaffrey, Walaska, and Algiere
Date
Introduced: February 07, 2008
It is enacted by the General Assembly as
follows:
SECTION 1. Chapter
44-1 of the General Laws entitled "State Tax Officials" is hereby
amended by adding thereto the following section:
44-1-31.1.
Returns to be filed by paid tax return preparers electronically. -- (a)
Beginning January 1, 2009, the tax administrator
is authorized to require that paid tax return
preparers that prepared more than one hundred
(100) Rhode Island tax returns in the prior year,
shall file Rhode Island tax returns for their
clients electronically with the Rhode Island Division
of Taxation.
(b) This
section shall apply to paid tax return preparers of Rhode Island personal and
corporate income tax returns as well as paid
preparers of other types of Rhode Island tax returns.
(c) If a paid
tax return preparer is required by the tax administrator to file electronically
in
accordance with this section, the tax
administrator may allow such preparer to bypass such
requirement in a given instance where a client specifically
requests that the return(s) not be filed
electronically.
(d) If a paid
tax return preparer fails to abide by such electronic filing requirement or
otherwise causes clients' Rhode Island tax
returns to be filed falsely or improperly, the tax
administrator may, after a hearing to show
cause, preclude such preparer from preparing and
filing Rhode Island tax returns with the Rhode
Island Division of Taxation.
(e) The tax
administrator is authorized to waive the electronic filing requirement in a
given year for a paid tax return preparer who
can show that filing electronically will cause undue
hardship.
SECTION 2. This
act shall take effect upon passage.
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LC00923
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