Section 44-68-3 - Duties and responsibilities(a) A tax return preparer who prepares any return that is submitted to the tax administrator must comply with all state laws and all applicable regulations promulgated by the tax administrator.(b) A tax return preparer must sign and include his/her preparer tax identification number on all returns prepared and filed with the division of taxation.Amended by 2014 Pub. Laws, ch. 528,§ 69, eff. 12/31/2014.Added by 2013 Pub. Laws, ch. 144,§ 9-6, eff. 7/3/2013.