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

4.4Severability

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
44-1-4
44-68-6

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.

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.