Rhode Island General Laws — Title 44 (Taxation)
R.I. Gen. Laws § 44-51-10
Provider records
Official textwebserver.rilegislature.govlast amended
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.
Amendment history
History of Section. P.L. 1992, ch. 133, art. 75, § 1.
Source: view the official text
In this chapter (14 sections)
- 44-51-1 · Short title
- 44-51-2 · Definitions
- 44-51-3 · Imposition of assessment â Nursing facilities
- 44-51-4 · Returns
- 44-51-5 · Set-off for delinquent assessments
- 44-51-6 · Assessment on available information â Interest on…
- 44-51-7 · Claims for refund â Hearing upon denial
- 44-51-8 · Hearing by administrator on application
- 44-51-9 · Appeals
- 44-51-10 · Provider records
- 44-51-11 · Method of payment and deposit of assessment
- 44-51-12 · Rules and regulations
- 44-51-13 · Release of assessment information
- 44-51-14 · Severability