Maine Revised Statutes
Chapter 377: HOSPITAL TAX
36 §2896. Hospital assessment; 2012-2013

§2896. Hospital assessment; 2012-2013
1.  Assessment.  For state fiscal year 2012-13, an assessment is imposed against each hospital in the State. The assessment is equal to 0.39% of net operating revenue as identified on the hospital's most recent audited financial statement for the hospital's fiscal year that ended during calendar year 2008.  
[PL 2011, c. 477, Pt. II, §1 (NEW).]
2.  Return required.  A person subject to the assessment imposed under this section shall submit to the assessor a return on a form prescribed and furnished by the assessor. The assessment is payable in 2 payments. The first payment is due by September 30, 2012. The 2nd payment is due by March 30, 2013.  
[PL 2011, c. 477, Pt. II, §1 (NEW).]
3.  Application of revenues.  All revenues received by the assessor under subsection 1 must be credited to the General Fund.  
[PL 2011, c. 477, Pt. II, §1 (NEW).]
SECTION HISTORY
PL 2011, c. 477, Pt. II, §1 (NEW).