§11-27-22. Accounting Periods and Methods of Accounting
(a) General rule. — For purposes of the tax imposed by this article, a taxpayer's taxable year shall be the same as taxpayer's taxable year for federal income tax purposes. If taxpayer has no taxable year for federal income tax purposes, then the calendar year shall be taxpayer's taxable year under this article. (b) Change […]
§11-27-23. Time for Filing Returns and Other Documents
(a) Annual return. — Every person subject to a tax imposed by this article shall file an annual return with the Tax Commissioner. Returns made on the basis of a calendar year shall be filed on or before the thirty-first day of January following the close of the calendar year. Returns made on the basis […]
§11-27-24. Payment of Estimated Tax
(a) General rule. — Every person subject to a tax imposed by this article must make estimated tax payments for a taxable year in which such person's tax liability can reasonably be expected to exceed $50 per month. Eleven twelfths of such person's estimated tax liability must be remitted in monthly installment payments during that […]
§11-27-15. Imposition of Tax on Providers of Outpatient Hospital Services
(a) Imposition of tax. — For the privilege of engaging or continuing within this state in the business of providing outpatient hospital services, there is hereby levied and shall be collected from every person rendering such service an annual broad-based health care related tax. (b) Rate and measure of tax. — The tax imposed in […]
§11-27-16. Imposition of Tax on Providers of Physicians' Services
(a) Imposition of tax. — For the privilege of engaging or continuing within this state in the business of providing physicians' services, there is hereby levied and shall be collected from every person rendering such service an annual broad-based health carerelated tax. (b) Rate and measure of tax. — The tax imposed in subsection (a) […]
§11-27-17. Imposition of Tax on Providers of Podiatry Services
(a) Imposition of tax. — For the privilege of engaging or continuing within this state in the business of providing podiatry services, there is hereby levied and shall be collected from every person rendering such service an annual broad-based health care related tax. (b) Rate and measure of tax. — The tax imposed in subsection […]
§11-27-18. Imposition of Tax on Providers of Psychological Services
(a) Imposition of tax. — For the privilege of engaging or continuing within this state in the business of providing psychological services, there is hereby levied and shall be collected from every person rendering such service an annual broad-based health care related tax. (b) Rate and measure of tax. — The tax imposed in subsection […]
§11-27-19. Imposition of Tax on Providers of Therapists' Services
(a) Imposition of tax. — For the privilege of engaging or continuing within this state in the business of providing therapists' services, there is hereby levied and shall be collected from every person rendering such service an annual broad-based health care related tax. (b) Rate and measure of tax. — The tax imposed in subsection […]
§11-27-10. Imposition of Tax on Providers of Intermediate Care Facility Services for Individuals With an Intellectual Disability
(a) Imposition of tax. — For the privilege of engaging or continuing within this state in the business of providing intermediate care facility services for individuals with an intellectual disability, there is levied and shall be collected from every person rendering such service an annual broad-based health care related tax. (b) Rate and measure of […]
§11-27-10a. Imposition of Tax on Managed Care Organizations
(a) Imposition of tax. For the privilege of holding a certificate of authority within this state to establish or operate a “health maintenance organization” pursuant to 33-25A-4 of this code (hereinafter “certified HMO”), there is hereby levied and shall be collected from every such certified HMO an annual broad-based health care-related tax. (b) Rate and […]