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Home » US Law » 2022 Maine Revised Statutes » TITLE 36: TAXATION » Part 4: BUSINESS TAXES » Chapter 373: HEALTH CARE PROVIDER TAX

36 §2871. Definitions

§2871. Definitions As used in this chapter, unless the context otherwise indicates, the following terms have the following meanings.   [PL 2001, c. 714, Pt. CC, §3 (NEW); PL 2001, c. 714, Pt. CC, §8 (AFF).] 1.  Annual gross patient services revenue.  “Annual gross patient services revenue” means gross charges, excluding any grants, donations or […]

36 §2872. Tax imposed; fiscal years beginning 2002

§2872. Tax imposed; fiscal years beginning 2002 Beginning July 1, 2002, in addition to all other fees and taxes assessed or imposed by the Maine Revised Statutes, a tax is imposed annually against each residential treatment facility and nursing home located in the State and calculated as follows.   [PL 2003, c. 467, §5 (RPR).] […]

36 §2873. Return and payment of tax; application of revenues

§2873. Return and payment of tax; application of revenues 1.  Payment of estimated tax liability.  On or before the 15th day of each month, each person subject to the tax imposed by this chapter shall submit to the assessor a payment of an amount equal to 1/12 of the person’s estimated tax liability for the […]