Rhode Island § 44-64-10 § 44-64-10. Provider records.

Rhode Island Statutes

§ 44-64-10 — § 44-64-10. Provider records.

Rhode Island § 44-64-10

Title 44Taxation

Ch. 44-64The Outpatient Health Care Facility Surcharge

This text of Rhode Island § 44-64-10 (§ 44-64-10. 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 § 44-64-10 (2026).

Text

§ 44-64-10. 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 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.
         

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§ 44-64-10. 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 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.