Rhode Island § 44-51-10 § 44-51-10. Provider records.

Rhode Island Statutes

§ 44-51-10 — § 44-51-10. Provider records.

Rhode Island § 44-51-10

Title 44Taxation

Ch. 44-51Nursing Facility Provider Assessment Act

This text of Rhode Island § 44-51-10 (§ 44-51-10. Provider records.) is published on Counsel Stack Legal Research, covering Rhode Island primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

R.I. Gen. Laws § 44-51-10 (2026).

Text

§ 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.
         
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§ 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.