Rhode Island Code of Regulations
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)
Section 280-RICR-20-55-4.11 - Inspections
Universal Citation: 280 RI Code of Rules 20 55 4.11
Current through September 18, 2024
A. The Tax Administrator, and his or her agents, may conduct audit inspections to ensure compliance with all provisions of R.I. Gen. Laws Chapter 44-68. Audit inspections of Tax Return Preparers shall be conducted during normal business hours.
B. Failure to allow such inspection(s) of records kept under §§ 4.7 and 4.9 of this Part may result in civil penalties and/or suspension or revocation of a Tax Return Preparer's privilege to file Returns with the Division.
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