Section 44-68-3 Duties and responsibilities.

RI Gen L § 44-68-3 (2019) (N/A)
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§ 44-68-3. Duties and responsibilities. (a) A tax return preparer who prepares any return that is submitted to the tax administrator must comply with all state laws and all applicable regulations promulgated by the tax administrator.

(b) A tax return preparer must sign and include his/her preparer tax identification number on all returns prepared and filed with the division of taxation.

History of Section. (P.L. 2013, ch. 144, art. 9, § 6; P.L. 2014, ch. 528, § 69.)