Electronic Filing for Paid Preparers ELF 09-01

280-RICR-20-30-2 INACTIVE RULE

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Title	280	Department of Revenue
Chapter	20	Division of Taxation
Subchapter	30	Filing
Part	2	Electronic Filing for Paid Preparers ELF 09-01

Type of Filing	Adoption
Regulation Status	Inactive
Effective	12/28/2008 to 12/28/2008

Regulation Authority:

44-1-31.1

Purpose and Reason:

The regulation is being issued to implement recently enacted House Bill 7056 and Senate Bill 2263 that requirers paid preparers of eligible tax returns who prepare more than 100 returns to file those returns electronically. The regulation also explains how preparers can obtain a waiver from this requirement.

ACTIVE RULE Periodic Refile - effective from 01/04/2022

INACTIVE RULE Technical Revision - effective from 12/28/2008 to 01/04/2022

INACTIVE RULE Adoption - effective from 12/28/2008 to 12/28/2008

Rulemaking Documents are organized by document type and are part of this rule’s rulemaking record (R.I. Gen. Laws § 42-35-2.3). If multiple documents of the same type are listed below, each is a unique document. If there are multiple Public Notice of Proposed Rulemaking documents, view each document to identify the most recently amended version, as it may be amended at any point during the Public Comment Period.

There are no electronic rulemaking documents for rules filed prior to August 14, 2018. For rulemaking documents for rules filed prior to this date, please contact the appropriate agency's Rules Coordinator.