§ 44-64-10 - Provider records. - Rhode-island Statutes

State Codes and Statutes

Statutes > Rhode-island > Title-44 > Chapter-44-64 > 44-64-10

SECTION 44-64-10

§ 44-64-10 Provider records. – Every provider shall:

(1) Keep records as may be necessary to determine the amountof its liability under this chapter;

(2) Preserve those records for the period of three (3) yearsfollowing the date of filing of any return required by this chapter, or untilany litigation or prosecution under this chapter has been completed; and

(3) Make those records available for inspection upon demandby the tax administrator or his authorized agents at reasonable times duringregular business hours.

State Codes and Statutes

Statutes > Rhode-island > Title-44 > Chapter-44-64 > 44-64-10

SECTION 44-64-10

§ 44-64-10 Provider records. – Every provider shall:

(1) Keep records as may be necessary to determine the amountof its liability under this chapter;

(2) Preserve those records for the period of three (3) yearsfollowing the date of filing of any return required by this chapter, or untilany litigation or prosecution under this chapter has been completed; and

(3) Make those records available for inspection upon demandby the tax administrator or his authorized agents at reasonable times duringregular business hours.

State Codes and Statutes

Back To Homepage

State Codes and Statutes

Statutes > Rhode-island > Title-44 > Chapter-44-64 > 44-64-10

SECTION 44-64-10

§ 44-64-10 Provider records. – Every provider shall:

(1) Keep records as may be necessary to determine the amountof its liability under this chapter;

(2) Preserve those records for the period of three (3) yearsfollowing the date of filing of any return required by this chapter, or untilany litigation or prosecution under this chapter has been completed; and

(3) Make those records available for inspection upon demandby the tax administrator or his authorized agents at reasonable times duringregular business hours.