Section 44-51-10 - Provider recordsEvery 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.R.I. Gen. Laws § 44-51-10
P.L. 1992, ch. 133, art. 75, § 1.