280-20-55 R.I. Code R. § 4.11

Current through June 20, 2024
Section 280-RICR-20-55-4.11 - Inspections
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.

280 R.I. Code R. § 280-RICR-20-55-4.11