Rhode Island General Laws 44-64-10. Provider records
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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 has been completed; and
(3) Make those records available for inspection upon demand by the tax administrator or his authorized agents at reasonable times during regular business hours.
History of Section.
P.L. 2007, ch. 73, art. 11, § 2.
Terms Used In Rhode Island General Laws 44-64-10
- Administrator: means the tax administrator within the department of revenue. See Rhode Island General Laws 44-64-2
- Litigation: A case, controversy, or lawsuit. Participants (plaintiffs and defendants) in lawsuits are called litigants.
- Provider: means a licensed facility or operator, including a government facility or operator, subject to a surcharge under this chapter. See Rhode Island General Laws 44-64-2