Rhode Island General Laws — Title 44 (Taxation)
R.I. Gen. Laws § 44-52-10
Provider records. [Contingent repeal â See notes following § 44-52-1.]
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 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. 76, § 1.
Source: view the official text
In this chapter (14 sections)
- 44-52-1 · Short title. [Contingent repeal â See notes.]
- 44-52-2 · Definitions. [Contingent repeal â See notes following §…
- 44-52-3 · Imposition of provider assessment â Outpatient health care…
- 44-52-4 · Returns. [Contingent repeal â See notes following §…
- 44-52-5 · Set-off for delinquent provider assessment. [Contingent…
- 44-52-6 · Provider assessment on available information â Interest on…
- 44-52-7 · Claims for refund â Hearing upon denial. [Contingent repeal…
- 44-52-8 · Hearing by tax administrator on application. [Contingent…
- 44-52-9 · Appeals. [Contingent repeal â See notes following §…
- 44-52-10 · Provider records. [Contingent repeal â See notes following…
- 44-52-11 · Method of payment and deposit of provider assessment.…
- 44-52-12 · Rules and regulations. [Contingent repeal â See notes…
- 44-52-13 · Release of provider assessment information. [Contingent…
- 44-52-14 · Severability. [Contingent repeal â See notes following §…