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