§346E-1 Definitions. As used in this chapter, unless the context otherwise requires: “Department” means the department of human services. “Director” means the director of human services. “Nursing facility” means a nursing facility licensed under sections 321-9 and 321-11 and any intermediate care facility for individuals with intellectual disabilities licensed under sections 321-9 and 321-11. “Nursing […]
§346E-10 Disclosure of returns unlawful; destruction of returns. (a) All tax returns and return information required to be filed under this chapter, and the report of any investigation of the return or of the subject matter of the return, shall be confidential. It shall be unlawful for any person or any officer or employee of […]
§346E-11 Collection by suit; injunction. The department may collect taxes due and unpaid under this chapter, together with all accrued penalties, by action in assumpsit or other appropriate proceedings in the district or circuit court of the judicial circuit in which the taxes arose, regardless of the amount. After delinquency has continued for sixty days, […]
§346E-12 Application of taxes. The taxes imposed by this chapter shall be in addition to any other taxes imposed by any other laws of the State; provided that if it is held by any court of competent jurisdiction that the taxes imposed by this chapter may not legally be imposed in addition to any other […]
§346E-13 Administration and enforcement; rules. (a) The director shall administer and enforce this chapter. With respect to: (1) The examinations of books and records, and operators and other persons; (2) Procedures and powers upon failure or refusal by an operator to make a return or proper return; and (3) The general administration of this chapter; […]
§346E-14 Taxes; allowable reimbursement costs. All taxes paid pursuant to this chapter shall be deemed allowable and reimbursable costs for federal medicaid reimbursement purposes. The department shall make appropriate adjustments to the methods and standards for reimbursing nursing facilities under section 346-14 by a medicaid state plan amendment which shall become effective on federal approval. […]
§346E-15 REPEALED. L 2002, c 178, §13.
§346E-16 Evasion of tax, etc.; penalties. It shall be unlawful: (1) For any operator to: (A) Refuse to make the return required in section 346E-5; (B) Make any false or fraudulent return or false statement in any return, with intent to defraud the State or to evade the payment of any tax imposed by this […]
§346E-2 Imposition of tax and rates. (a) There is levied and shall be assessed and collected during each quarter a tax in the amount of six per cent of all nursing facility income. (b) Each nursing facility operator shall pay to the State the tax imposed by this section as provided by this chapter. (c) […]
§346E-3 Return and payments; penalties. (a) On or before the fifteenth day of February, May, August, and November, or for fiscal year taxpayers on or before the forty-fifth day after the close of the fiscal quarter, every operator taxable under this chapter during the preceding calendar or fiscal quarter shall file a sworn return with […]
§346E-4 Withholding. As an option to making payments under section 346E-3, the department and the operator in writing may agree that the department will withhold all or part of the amount of taxes owing for a quarter from medicaid payments owed by the department to the operator. All reports by the department to the federal […]
§346E-5 Annual return. On or before the twentieth day of the fourth month following the close of the calendar or fiscal taxable year, every operator who has become liable for the payment of the taxes under this chapter during the preceding tax year shall file a return summarizing that operator’s liability under this chapter for […]
§346E-6 Assessment of tax upon failure to make return; limitation period; exceptions; extension by agreement. (a) If any operator fails to make a return as required by this chapter, the director shall make an estimate of the tax liability of the operator from any information the director obtains, and according to the estimate so made, […]
§346E-7 Overpayment; refunds. Upon application by an operator, if the director determines that any tax, interest, or penalty has been paid more than once, or has been erroneously or illegally collected or computed, the tax, interest, or penalty shall be credited by the director on any taxes then due from the operator under this chapter. […]
§346E-8 Appeals. Any operator aggrieved by any assessment of the tax imposed by this chapter for any quarter or any year, may appeal from the assessment in the manner and within the time and in all other respects, as provided in the case of income tax appeals by section 235-114. [L 1993, c 315, pt […]
§346E-9 Records to be kept; examination; penalties. (a) Every operator shall keep, in the English language, within the State, and preserve for a period of three years, suitable records relating to nursing facility income taxed under this chapter, and such other books, records of account, and invoices as may be required by the department. All […]
