Rhode Island General Laws
Chapter 44-52 - Outpatient Health Care Facility Provider Assessment
Section 44-52-10. - Provider records. [Contingent repeal — See notes following § 44-52-1.]

§ 44-52-10. Provider records. [Contingent repeal — See notes following § 44-52-1.]
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.
History of Section.P.L. 1992, ch. 133, art. 76, § 1.

Structure Rhode Island General Laws

Rhode Island General Laws

Title 44 - Taxation

Chapter 44-52 - Outpatient Health Care Facility Provider Assessment

Section 44-52-1. - Short title. [Contingent repeal — See notes.]

Section 44-52-2. - Definitions. [Contingent repeal — See notes following § 44-52-1.]

Section 44-52-3. - Imposition of provider assessment — Outpatient health care facility. [Contingent repeal — See notes following § 44-52-1.]

Section 44-52-4. - Returns. [Contingent repeal — See notes following § 44-52-1.]

Section 44-52-5. - Set-off for delinquent provider assessment. [Contingent repeal — See notes following § 44-52-1.]

Section 44-52-6. - Provider assessment on available information — Interest on delinquencies — Penalties — Collection powers. [Contingent repeal — See notes following § 44-52-1.]

Section 44-52-7. - Claims for refund — Hearing upon denial. [Contingent repeal — See notes following § 44-52-1.]

Section 44-52-8. - Hearing by tax administrator on application. [Contingent repeal — See notes following § 44-52-1.]

Section 44-52-9. - Appeals. [Contingent repeal — See notes following § 44-52-1.]

Section 44-52-10. - Provider records. [Contingent repeal — See notes following § 44-52-1.]

Section 44-52-11. - Method of payment and deposit of provider assessment. [Contingent repeal — See notes following § 44-52-1.]

Section 44-52-12. - Rules and regulations. [Contingent repeal — See notes following § 44-52-1.]

Section 44-52-13. - Release of provider assessment information. [Contingent repeal — See notes following § 44-52-1.]

Section 44-52-14. - Severability. [Contingent repeal — See notes following § 44-52-1.]