R.I. Gen. Laws § 44-1-31.1 — Returns to be filed by paid tax return preparers electronically

(a) Beginning January 1, 2009, the tax administrator is authorized to require that paid
tax return preparers that prepared more than one hundred (100) Rhode Island tax returns
in the prior year, shall file Rhode Island tax returns for their clients electronically
with the Rhode Island Division of Taxation.
(b) This section shall apply to paid tax return preparers of Rhode Island personal and
corporate income tax returns as well as paid preparers of other types of Rhode Island
tax returns.
(c) If a paid tax return preparer is required by the tax administrator to file electronically
in accordance with this section, the tax administrator may allow such preparer to
bypass such requirement in a given instance where a client specifically requests that
the return(s) not be filed electronically.
(d) If a paid tax return preparer fails to abide by such electronic filing requirement
or otherwise causes clients’ Rhode Island tax returns to be filed falsely or improperly,
the tax administrator may, after a hearing to show cause, preclude such preparer from
preparing and filing Rhode Island tax returns with the Rhode Island Division of Taxation.
(e) The tax administrator is authorized to waive the electronic filing requirement in
a given year for a paid tax return preparer who can show that filing electronically
will cause undue hardship.