Rhode Island General Laws Title 44. Taxation § 44-68-2. Definitions

(a) “ Tax return preparer” means an individual who prepares a substantial portion of any return for compensation. Tax return preparers include individuals required to register with the Internal Revenue Service as a tax return preparer and who have a Preparer Tax Identification Number (PTIN). For the purpose of this chapter the following individuals shall not be considered tax return preparers:

(b) “ Preparer Tax Identification Number” means the number issued by the Internal Revenue Service (IRS) to paid preparers to use on all the returns they prepare.

(c) “ Return” shall mean any tax report, return, claim for refund or attachment to any report, return and/or claim for return filed with the tax administrator pursuant to the tax laws of this state.