§2891. Definitions As used in this chapter, unless the context otherwise indicates, the following terms have the following meanings. [PL 2003, c. 513, Pt. H, §1 (NEW).] 1. Hospital. “Hospital” means an acute care health care facility with permanent inpatient beds planned, organized, operated and maintained to offer for a continuing period of time […]
§2892. Tax imposed (CONTAINS TEXT WITH VARYING EFFECTIVE DATES) (FUTURE CONTINGENT INVALIDATION: See PL 2003, c. 673, Pt. HH, §§6, 7) For the state fiscal year beginning on July 1, 2003, a tax is imposed against each hospital in the State. The tax is equal to .74% of net operating revenue for the tax year […]
§2893. Return and payment of tax; application of revenues 1. Return required in state fiscal year 2003-04. For the tax due for state fiscal year 2003-04, a person subject to the tax imposed by this chapter shall submit to the assessor a return on a form prescribed and furnished by the assessor and pay the […]
§2894. Hospital assessment For state fiscal year 2010-11, an assessment is imposed against each hospital in the State. The assessment is equal to 0.12% of net operating revenue as identified on the hospital’s most recent audited financial statement for the hospital’s fiscal year that ended during calendar year 2008. [PL 2009, c. 571, Pt. […]
§2895. Return and payment of assessment; application of revenues 1. Return required. A person subject to the assessment imposed under section 2894 shall submit to the assessor a return on a form prescribed and furnished by the assessor. The assessment is payable in 2 payments. The first payment is due by September 30, 2010. The […]
§2896. Hospital assessment; 2012-2013 1. Assessment. For state fiscal year 2012-13, an assessment is imposed against each hospital in the State. The assessment is equal to 0.39% of net operating revenue as identified on the hospital’s most recent audited financial statement for the hospital’s fiscal year that ended during calendar year 2008. [PL 2011, […]
