Section 44-51-11. – Method of payment and deposit of assessment.
§ 44-51-11. Method of payment and deposit of assessment. (a) The payments required by this chapter may be made by electronic transfer of moneys to the general treasurer and deposited to the general fund. (b) The general treasurer is authorized to establish an account or accounts and to take all steps necessary to facilitate the […]
Section 44-51-12. – Rules and regulations.
§ 44-51-12. Rules and regulations. The tax administrator shall make and promulgate rules, regulations, and procedures not inconsistent with state law and fiscal procedures as he or she deems necessary for the proper administration of this chapter and to carry out the provisions, policy, and purposes of this chapter. History of Section.P.L. 1992, ch. 133, […]
Section 44-51-13. – Release of assessment information.
§ 44-51-13. Release of assessment information. Notwithstanding any other provisions of the general laws, the tax administrator shall not be prohibited from providing assessment information to the director of the department of human services or his or her designee, with respect to the assessment imposed by this chapter; provided, that the director of human services […]
Section 44-51-14. – Severability.
§ 44-51-14. 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 which can be given effect without the invalid provision or application, and to this end the provisions of this chapter […]
Section 44-51-1. – Short title.
§ 44-51-1. Short title. This chapter shall be known as “The Nursing Facility Provider Assessment Act”. History of Section.P.L. 1992, ch. 133, art. 75, § 1.
Section 44-51-2. – Definitions.
§ 44-51-2. Definitions. Except where the context otherwise requires, the following words and phrases as used in this chapter shall have the following meaning: (1) “Administrator” means the tax administrator. (2) “Assessment” means the assessment imposed upon gross patient revenue pursuant to this chapter. (3) “Gross patient revenue” means the gross amount received on a […]
Section 44-51-3. – Imposition of assessment — Nursing facilities.
§ 44-51-3. Imposition of assessment — Nursing facilities. (a) For purposes of this section, a “nursing facility” means a person or governmental unit licensed in accordance with chapter 17 of title 23 to establish, maintain, and operate a nursing facility. (b) An assessment is imposed upon the gross patient revenue received by every nursing facility […]
Section 44-51-4. – Returns.
§ 44-51-4. Returns. (a) Every provider shall on or before the twenty-fifth (25th) day of the month following the month of receipt of gross patient revenue make a return to the tax administrator. (b) The tax administrator shall adopt rules, pursuant to this chapter, relative to the form of the return and the data which […]
Section 44-51-5. – Set-off for delinquent assessments.
§ 44-51-5. Set-off for delinquent assessments. If a provider shall fail to pay an assessment within thirty (30) days of its due date, the tax administrator may request any agency of state government making payments to the provider to set off the amount of the delinquency against any payment due the provider from the agency […]
Section 44-51-6. – Assessment on available information — Interest on delinquencies — Penalties — Collection powers.
§ 44-51-6. Assessment on available information — Interest on delinquencies — Penalties — Collection powers. If any provider shall fail to file a return within the time required by this chapter, or shall file an insufficient or incorrect return, or shall not pay the assessment imposed by this chapter when it is due, the tax […]