§ 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.
History of Section.P.L. 1992, ch. 133, art. 75, § 1.
Structure Rhode Island General Laws
Chapter 44-51 - Nursing Facility Provider Assessment Act
Section 44-51-1. - Short title.
Section 44-51-2. - Definitions.
Section 44-51-3. - Imposition of assessment — Nursing facilities.
Section 44-51-5. - Set-off for delinquent assessments.
Section 44-51-7. - Claims for refund — Hearing upon denial.
Section 44-51-8. - Hearing by administrator on application.
Section 44-51-10. - Provider records.
Section 44-51-11. - Method of payment and deposit of assessment.
Section 44-51-12. - Rules and regulations.