§ 44-68-2 — § 44-68-2. Definitions.

Rhode Island § 44-68-2

• Jurisdiction: Rhode Island
• Title 44: Taxation
• Ch. 44-68: Tax Preparers Act of 2013

Text

§ 44-68-2. Definitions.

(a) "Tax return preparer� means an individual who prepares a substantial portion of any return for compensation. Tax return preparers include individuals required to register with the Internal Revenue Service as a tax return preparer and who have a Preparer Tax Identification Number (PTIN). For the purpose of this chapter the following individuals shall not be considered tax return preparers:

(1) Volunteer tax return preparers; or

(2) Employees of a tax return preparer and employees of a commercial tax return preparation business who provide only clerical, administration or other similar services.

(b) "Preparer Tax Identification Number� means the number issued by the Internal Revenue Service (IRS) to paid preparers to use on all the returns they prepare.

(c) "Return� shall mean any tax report, return, claim for refund or attachment to any report, return and/or claim for return filed with the tax administrator pursuant to the tax laws of this state.

Legislative History

P.L. 2013, ch. 144, art. 9, § 6.