Rhode Island Code of Regulations
Title 280 - Department of Revenue
Chapter 20 - Division of Taxation
Subchapter 30 - Filing
Part 2 - Electronic Filing for Paid Preparers (280-RICR-20-30-2)
Section 280-RICR-20-30-2.8 - Authority to Waive the Electronic filing Mandate

Universal Citation: 280 RI Code of Rules 20 30 2.8

Current through September 18, 2024

A. The Tax Administrator is authorized to waive the electronic filing mandate in § 2.6 of this Part, in a given year, for a Paid Preparer who can show that filing electronically will cause undue hardship. Waiver requests should be sent to the following address:

Rhode Island Division of Taxation

Tax Administrator

One Capitol Hill

Providence, RI 02908

B. The waiver request must include the name of the paid preparer and a detailed explanation why filing electronically will cause undue hardship. The waiver shall be valid for a single tax year.

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