Section 280-RICR-20-30-2.5 - DefinitionsA. "Electronically" means, with respect to a Rhode Island Tax Return, filing that return by computer transmission or by employing other technology specified by the Tax Division.B. "Eligible tax return" means any Rhode Island Tax Return outlined in the most recent version of Publication RI-1345.C. "Paid preparer" means any person who prepares for compensation, or who employs one or more persons to prepare for compensation, any Rhode Island Tax Return required by R.I. Gen. Laws Title 44 or any claim for refund of tax imposed by R.I. Gen. Laws Title 44.D. "Rhode Island tax return" means any tax return (and any application for extension of time to file such return) required under the Rhode Island General Laws to be filed with the Tax Division.E. "Tax division" means the Rhode Island Division of Taxation.280 R.I. Code R. § 280-RICR-20-30-2.5