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