§ 44-51-10 - Provider records.
SECTION 44-51-10
§ 44-51-10 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 is finally determined.
(3) Make those records available for inspection by the taxadministrator or his authorized agents, upon demand, at reasonable times duringregular business hours.