Tax Preparer Penalties (280-RICR-20-55-4)

280-RICR-20-55-4 ACTIVE RULE

My Page Title

4.1 Purpose

4.2 Authority

4.3 Application


4.5 Definitions

4.6 Earned Income Credit (EIC)

4.7 Due Diligence Regarding Earned Income Credit

4.8 Property Tax Relief Credit

4.9 Due Diligence Regarding Property Tax Relief Credit

4.10 Record Retention Requirements

4.11 Inspections

4.12 Civil and Administrative Penalties

4.13 Criminal Penalties

4.14 Appeals

Title 280 Department of Revenue
Chapter 20 Division of Taxation
Subchapter 55 Personal Income Tax
Part 4 Tax Preparer Penalties (280-RICR-20-55-4)
Type of Filing Periodic Refile
Regulation Status Active
Effective 01/04/2022

Regulation Authority:

RIGL 11-18-1

Purpose and Reason:

This rule is being refiled by the agency pursuant to R.I. Gen. Laws § 42-35-4.1.  No changes were made to the text of this rule.