§ 44-52-1. Short title. [Contingent repeal — See notes.] This chapter shall be known as “The Outpatient Health Care Facility Provider Assessment Act”. History of Section.P.L. 1992, ch. 133, art. 76, § 1.
§ 44-52-10. Provider records. [Contingent repeal — See notes following § 44-52-1.] Every provider shall: (1) Keep records as may be necessary to determine the amount of its liability under this chapter. (2) Preserve those records for the period of three (3) years following the date of filing of any return required by this chapter, […]
§ 44-52-11. Method of payment and deposit of provider assessment. [Contingent repeal — See notes following § 44-52-1.] (a) The payments required by this chapter may be made by electronic transfer of monies to the general treasurer and deposited to the general fund. (b) The general treasurer is authorized to establish an account or accounts […]
§ 44-52-12. Rules and regulations. [Contingent repeal — See notes following § 44-52-1.] 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 […]
§ 44-52-13. Release of provider assessment information. [Contingent repeal — See notes following § 44-52-1.] Notwithstanding any other provisions of the general laws, the tax administrator shall not be prohibited from providing information to the director of the department of human services or his or her designee, with respect to the provider assessment imposed by […]
§ 44-52-14. Severability. [Contingent repeal — See notes following § 44-52-1.] 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 […]
§ 44-52-2. Definitions. [Contingent repeal — See notes following § 44-52-1.] Except where the context otherwise requires, the following words and phrases as used in this chapter have the following meaning: (1) “Administrator” means the tax administrator. (2) “Gross patient revenue” means the gross amount received on a cash basis by the provider from all […]
§ 44-52-3. Imposition of provider assessment — Outpatient health care facility. [Contingent repeal — See notes following § 44-52-1.] (a) For purposes of this section, an “outpatient health care facility” means a person or governmental unit which is licensed in accordance with chapter 17 of title 23 to establish, maintain, and operate a free-standing emergency […]
§ 44-52-4. Returns. [Contingent repeal — See notes following § 44-52-1.] (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 […]
§ 44-52-5. Set-off for delinquent provider assessment. [Contingent repeal — See notes following § 44-52-1.] If a provider shall fail to pay a provider 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 […]
§ 44-52-6. Provider assessment on available information — Interest on delinquencies — Penalties — Collection powers. [Contingent repeal — See notes following § 44-52-1.] 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 provider assessment […]
§ 44-52-7. Claims for refund — Hearing upon denial. [Contingent repeal — See notes following § 44-52-1.] (a) Any provider, subject to the provisions of this chapter, may file a claim for refund with the tax administrator at any time within two (2) years after the provider assessment has been paid. If the tax administrator […]
§ 44-52-8. Hearing by tax administrator on application. [Contingent repeal — See notes following § 44-52-1.] Any provider aggrieved by the action of the tax administrator in determining the amount of any provider assessment fee or penalty imposed under the provisions of this chapter may apply to the tax administrator, within thirty (30) days after […]
§ 44-52-9. Appeals. [Contingent repeal — See notes following § 44-52-1.] Appeals from administrative orders or decisions made pursuant to any provisions of this chapter shall be to the sixth division district court pursuant to chapter 8 of title 8. The provider’s right to appeal under this section shall be expressly made conditional upon prepayment […]
