Section 280-RICR-20-30-2.8 - Authority to Waive the Electronic filing MandateA. 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. 280 R.I. Code R. § 280-RICR-20-30-2.8