(1) Unless otherwise provided by law, all taxpayers who are required to maintain records shall make such records available to the department during normal business hours. In this regard, the department, or its duly authorized agents, may enter any office or other area where the provider maintains business records to examine the records and other supporting data from which the tax returns were prepared. These audits may be conducted at the same time as audits are conducted for other state taxes.

(2) Records and other supporting data used to prepare the tax returns must be maintained for a period of five years from the due date of the return or five years from the date of payment, whichever is later.