§11-27-3. Definitions
(a) General. — When used in this article, words defined in subsection (b) of this section have the meaning ascribed to them in this section, except in those instances where a different meaning is distinctly expressed or the context in which the word is used clearly indicates that a different meaning is intended. (b) Definitions. […]
§11-27-4. Imposition of Tax on Ambulatory Surgical Centers
(a) Imposition of tax. — For the privilege of engaging or continuing within this state in the business of providing ambulatory surgical center 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 […]
§11-27-5. Imposition of Tax on Providers of Chiropractic Services
(a) Imposition of tax. — For the privilege of engaging or continuing within this state in the business of providing chiropractic 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 […]
§11-25-7. Claim as Disbursement From State Funds; Claim Is Personal; Offset
Upon the State Tax Commissioner's determination that a claimant is entitled to relief under the provisions of this article, and after audit and certification of his claim for relief, such relief shall be paid upon a state warrant drawn upon the State Treasury from balances retained for general purposes. The right to file a claim […]
§11-25-8. Denial of Claim; Violation of Article; Assessment; Interest and Penalties; Crime
If it is determined that a claim for relief was filed by a claimant who was the recipient of public funds for the payment of his real property taxes or rent during the period for which the claim for relief was filed, or that such claimant received title to his homestead primarily for the purpose […]
§11-25-9. Hearings and Appeals
Any claimant aggrieved by the denial in whole or in part of his claim for relief, except when the denial is based upon the late filing of a claim for relief, may demand a hearing within thirty days after such denial by filing with the State Tax Commissioner a verified petition for hearing, which petition […]
§11-25-10. Severability
If any provision of this article or the application thereof to any person or circumstance is held unconstitutional or invalid, such unconstitutionality or invalidity shall not affect, impair or invalidate other provisions or applications of the article, and to this end the provisions of this article are declared to be severable.
§11-25-11. Effective Date
The provisions of this article shall take effect on January 1, 1972.
§11-25-6. Filing Date
No claim for relief shall be paid or allowed unless such claim for relief is actually filed with and in the possession of the State Tax Commissioner between and including the respective dates of July one and September thirty following the calendar year with respect to which the claim for relief under the provisions of […]
§11-25-2. Definitions
When used in this article, unless the context clearly requires a different meaning: (1) "Claimant" means a person sixty-five years of age or older who was domiciled in this state during any portion of the calendar year preceding the year in which the claimant is eligible to file a claim for relief under this article […]