1. 1. For purposes of assessing the tax under sections 660.425 to 660.465, the department of health and senior services shall make available to the department of social services a list of all providers and vendors under this section.
2. 2. Each in-home services provider subject to sections 660.425 to 660.465 shall keep such records as may be necessary to determine the total payments received for the provision of in-home services by the in-home services provider. Every in-home services provider shall submit to the department of social services a statement that accurately reflects such information as is necessary to determine such in-home services provider's tax due.
3. 3. The director of the department of social services may prescribe the form and contents of any forms or other documents required by this section.
4. 4. Each in-home services provider shall report the total payments received for the provision of in-home services to the department of social services.

(L. 2009 H.B. 740 merged with S.B. 307, A.L. 2010 S.B. 842, et al.)

Expires 9-01-12