Section 44-68-1. – Short title.

§ 44-68-1. Short title. This chapter shall be known as the “Tax Preparers Act.” History of Section.P.L. 2013, ch. 144, art. 9, § 6.

Section 44-68-2. – Definitions.

§ 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 […]

Section 44-68-3. – Duties and responsibilities.

§ 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 […]

Section 44-68-4. – Civil penalties.

§ 44-68-4. Civil penalties. (a) Failure to be diligent in determining eligibility for or amount of earned-income credit. Upon a determination by the tax administrator that a tax return preparer prepared a return(s) and failed to comply with due diligence requirements imposed by regulations issued by the tax administrator with respect to determining eligibility for, […]

Section 44-68-5. – Criminal penalties.

§ 44-68-5. Criminal penalties. Any tax return preparer who has previously been assessed a penalty by the tax administrator under § 44-68-4(c) who is found by a court of competent jurisdiction to have thereafter willfully prepared, assisted in preparing, or caused a preparation of another false tax return or claim for refund, that was filed […]

Section 44-68-6. – Regulations.

§ 44-68-6. Regulations. The tax administrator shall promulgate rules and regulations in order to implement the provisions of this chapter. History of Section.P.L. 2013, ch. 144, art. 9, § 6.

Section 44-68-7. – Severability.

§ 44-68-7. Severability. If any provision of this chapter or the application of this chapter to any tax return preparer is held invalid, the remainder of this chapter and the application of the provisions to other tax return preparers or circumstances shall not be affected. History of Section.P.L. 2013, ch. 144, art. 9, § 6.