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 View Active Rule
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.

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.