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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