Tax Preparer Penalties

280-RICR-20-55-4 INACTIVE RULE

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Title	280	Department of Revenue
Chapter	20	Division of Taxation
Subchapter	55	Personal Income Tax
Part	4	Tax Preparer Penalties

Type of Filing	Adoption
Regulation Status	Inactive
Effective	01/01/2015 to 06/11/2018

Regulation Authority:

RIGL § 44-1-4 and § 44-68-6

Purpose and Reason:

The purpose of this regulation is to implement Rhode Island General Laws (RIGL) Chapter 44-68 which provides for civil and criminal penalties which may be imposed on a paid tax preparer who fails to comply with due diligence requirements.

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

INACTIVE RULE Amendment - effective from 06/11/2018 to 01/04/2022

INACTIVE RULE Adoption - effective from 01/01/2015 to 06/11/2018

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.