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Home » US Law » 2022 New Hampshire Revised Statutes » Title V - Taxation » Title 84-C - Nursing Facility Quality Assessment

Section 84-C:1 – Definitions.

    84-C:1 Definitions. – In this chapter: I. " Assessment " means the nursing facility quality assessment imposed pursuant to this chapter. II. " Assessment period " means a 3-month period beginning July 1, October 1, January 1, and April 1, of each year. III. " Commissioner " means the commissioner of the department of […]

Section 84-C:10 – Confidentiality of Records.

    84-C:10 Confidentiality of Records. – Notwithstanding the provisions of RSA 21-J:14, the commissioner shall not be prohibited from providing information to the commissioner of health and human services with respect to the assessment imposed by this chapter, provided that the commissioner of health and human services and his agents and employees shall be subject […]

Section 84-C:11 – Contingencies.

    84-C:11 Contingencies. – I. The nursing facility quality assessment imposed by this chapter shall not be assessed, and no return shall be required to be made, upon the occurrence of any of the following events: (a) Aggregate medicaid reimbursement for nursing facilities through accounting unit 05-01-10-04-01 class 90 is reduced below the level in […]

Section 84-C:2 – Imposition of Fee.

    84-C:2 Imposition of Fee. – An assessment of 5.5 percent of net patient services revenues is hereby imposed on all nursing facilities on the basis of patient days in each nursing facility. The fee shall be implemented in accordance with the provisions of 42 C.F.R. part 433. Source. 2003, 223:9. 2004, 260:12. 2007, 263:51, […]

Section 84-C:3 – Assessment Due.

    84-C:3 Assessment Due. – I. Each nursing facility shall pay 100 percent of its nursing facility quality assessment due and payable for the assessment period no later than the fifteenth day of the month following the assessment period. Notwithstanding any provision of law to the contrary, no penalty or interest shall be imposed for […]

Section 84-C:4 – Returns.

    84-C:4 Returns. – Every nursing facility shall on or before the tenth day of the month following the expiration of the assessment period make a return to the commissioner and to the commissioner of the department of health and human services. The commissioner shall adopt rules, pursuant to RSA 541-A, relative to the form […]

Section 84-C:5 – Collection and Deposit of Assessment.

    84-C:5 Collection and Deposit of Assessment. – I. Except as provided in RSA 84-C:5-a and rules adopted pursuant to RSA 84-C:9, I-a, the payments required by RSA 84-C:3 shall be made by electronic transfer of moneys to the state treasurer and deposited to the nursing facility trust fund established by RSA 151-E:14. II. The […]

Section 84-C:5-a – Collection and Deposit of Assessment.

    84-C:5-a Collection and Deposit of Assessment. – Notwithstanding the provisions of RSA 84-C:5, the payments required by RSA 84-C:3 for a nursing facility as defined in RSA 84-C:1, V(b) shall be deposited to the state general fund. Source. 2008, 253:4, eff. June 26, 2008.

Section 84-C:6 – Additional Returns.

    84-C:6 Additional Returns. – When the commissioner has reason to believe that a nursing facility has failed to file a return or to include any part of its net patient services revenue in a filed return, the commissioner may require the nursing facility to file a return or a supplementary return showing such additional […]

Section 84-C:7 – Extension of Time for Returns.

    84-C:7 Extension of Time for Returns. – For good cause, the commissioner may extend the time within which a nursing facility is required to file a return, and if such return is filed during the period of extension no penalty or late filing charge may be imposed for failure to file the return at […]

Section 84-C:8 – Records.

    84-C:8 Records. – I. Every nursing facility shall: (a) Keep such records as may be necessary to determine the amount of its liability under this chapter. (b) Preserve such records for the period of 3 years or until any litigation or prosecution hereunder is finally determined. (c) Make such records available for inspection by […]

Section 84-C:9 – Administration.

    84-C:9 Administration. – I. The commissioner shall adopt rules, pursuant to RSA 541-A, relative to: (a) The administration of the nursing facility quality assessment; and (b) The recovery of any assessment, interest on assessment, or penalties imposed by this chapter or by RSA 21-J. I-a. The commissioner may adopt rules, pursuant to RSA 541-A, […]