Section 44-64-1. – Short title.
§ 44-64-1. Short title. This chapter shall be known as “The Outpatient Health Care Facility Surcharge Act.” History of Section.P.L. 2007, ch. 73, art. 11, § 2.
Section 44-64-10. – Provider records.
§ 44-64-10. Provider records. Every 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 […]
Section 44-64-11. – Method of payment and deposit of surcharge.
§ 44-64-11. Method of payment and deposit of surcharge. (a) Payments required by this chapter may be made by electronic transfer of monies to the general treasurer for deposit in the general fund. (b) The general treasurer is authorized to establish necessary accounts and to take all steps necessary to facilitate the electronic transfer of […]
Section 44-64-12. – Rules and regulations.
§ 44-64-12. Rules and regulations. The tax administrator is authorized to promulgate all necessary rules, regulations, and procedures, not inconsistent with state law and fiscal procedures, for the proper administration of this chapter and in order to carry out the provisions, policy, and purposes of this chapter. History of Section.P.L. 2007, ch. 73, art. 11, […]
Section 44-64-13. – Severability.
§ 44-64-13. Severability. If any provision of this chapter or the application of this chapter to any person or circumstances is held invalid, that invalidity shall not affect other provisions or applications of the chapter that can be given effect without the invalid provision or application, and to this end the provisions of this chapter […]
Section 44-64-2. – Definitions.
§ 44-64-2. Definitions. The following words and phrases as used in this chapter have the following meaning: (1) “Administrator” means the tax administrator within the department of revenue. (2) “Gross patient revenue” means the gross amount received on a cash basis by the provider from all patient care and other gross operating income. However, charitable […]
Section 44-64-3. – Repealed.
§ 44-64-3. Repealed. History of Section.P.L. 2007, ch. 73, art. 11, § 2; Repealed by P.L. 2015, ch. 141, art. 11, § 13, effective July 1, 2015.
Section 44-64-4. – Returns.
§ 44-64-4. Returns. (a) Every provider shall, on or before the twenty-fifth (25th) day of the month following the month that the gross patient revenue is received, make a return to the tax administrator. (b) The tax administrator is authorized to adopt rules relative to the form of the return and the data it must […]
Section 44-64-5. – Set-off for delinquent payment of surcharge.
§ 44-64-5. Set-off for delinquent payment of surcharge. If a provider shall fail to pay a surcharge within thirty (30) days of its due date, the tax administrator may request any agency of state government to set off the amount of the delinquency against any payment they might be due the provider from the agency […]
Section 44-64-6. – Surcharge on available information — Interest on delinquencies — Penalties — Collection powers.
§ 44-64-6. Surcharge on available information — Interest on delinquencies — Penalties — Collection powers. If any provider shall fail, within the time required by this chapter, to file a return, or shall file an insufficient or incorrect return, or shall not pay the surcharge imposed by this chapter when it is due, the tax […]
Section 44-64-7. – Claims for refund — Hearing upon denial.
§ 44-64-7. Claims for refund — Hearing upon denial. (a) Any provider, subject to the provisions of this chapter, may file a claim for refund with the tax administrator at any time within two (2) years after the surcharge has been paid. If the tax administrator shall determine that the surcharge has been overpaid, the […]
Section 44-64-8. – Hearing by tax administrator on application.
§ 44-64-8. Hearing by tax administrator on application. Following hearing, if the tax administrator upholds the assessment of the surcharge, the amount owed shall be assessed together with any penalty or interest thereon. History of Section.P.L. 2007, ch. 73, art. 11, § 2.
Section 44-64-9. – Appeals.
§ 44-64-9. Appeals. Appeals from administrative orders or decisions made pursuant to any provisions of this chapter shall be to the sixth division district court pursuant to chapter 8 of title 8 of the Rhode Island general laws, as amended. The provider’s right to appeal under this section shall be expressly made conditional upon prepayment […]