R.I. Gen. Laws § 44-51-10 — Provider records

Every provider shall:
(1) Keep records as may be necessary to determine the amount of its liability under this
chapter.
(2) Preserve those records for the period of three (3) years following the date of filing
of any return required by this chapter, or until any litigation or prosecution under
this chapter is finally determined.
(3) Make those records available for inspection by the tax administrator or his authorized
agents, upon demand, at reasonable times during regular business hours.