Chapter
137
2008 -- H 7056
Enacted 07/01/08
A N A C T
RELATING TO TAXATION
-- STATE TAX OFFICIALS
Introduced By: Representatives Church, Lewiss, San Bento, Moffitt, and Dennigan
Date Introduced: January 08, 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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LC00147
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