Rhode Island § 44-68-2 - Tax Preparers Act of 2013
Full text of Rhode Island Rhode Island General Laws § 44-68-2 — Tax Preparers Act of 2013, with citation guidance and answers to common questions.
§ 44-68-2. Tax Preparers Act of 2013
R.I. Gen. Laws § 44-68-2
§ 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.
History of Section.
P.L. 2013, ch. 144, art. 9, § 6.
Source: official Rhode Island text · Last verified 2026-08-27
Frequently Asked Questions About Rhode Island § 44-68-2
What does Rhode Island General Laws § 44-68-2 cover?
Section 44-68-2 ("Tax Preparers Act of 2013") is part of the Rhode Island General Laws, the codified statutory law of Rhode Island. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Rhode Island § 44-68-2?
A common citation format is "Rhode Island General Laws § 44-68-2" (Rhode Island). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Rhode Island law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Rhode Island official source linked on this page or consult a licensed Rhode Island attorney.
How does Rhode Island § 44-68-2 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Rhode Island can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Rhode Island.