Rhode Island General Laws
Chapter 44-52 - Outpatient Health Care Facility Provider Assessment
Section 44-52-2. - Definitions. [Contingent repeal — See notes following § 44-52-1.]

§ 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 patient care or laboratory services and other gross operating income. Charitable contributions, fund raising proceeds, and endowment support shall not be considered as “gross patient revenue”.
(3) “Person” means any individual, corporation, company, association, partnership, joint stock association, and the legal successor thereof.
(4) “Provider” means a licensed facility or operator, including a government facility or operator, subject to a provider assessment under this chapter.
(5) “Provider assessment” means the assessment imposed upon gross patient revenue pursuant to this chapter.
History of Section.P.L. 1992, ch. 133, art. 76, § 1.

Structure Rhode Island General Laws

Rhode Island General Laws

Title 44 - Taxation

Chapter 44-52 - Outpatient Health Care Facility Provider Assessment

Section 44-52-1. - Short title. [Contingent repeal — See notes.]

Section 44-52-2. - Definitions. [Contingent repeal — See notes following § 44-52-1.]

Section 44-52-3. - Imposition of provider assessment — Outpatient health care facility. [Contingent repeal — See notes following § 44-52-1.]

Section 44-52-4. - Returns. [Contingent repeal — See notes following § 44-52-1.]

Section 44-52-5. - Set-off for delinquent provider assessment. [Contingent repeal — See notes following § 44-52-1.]

Section 44-52-6. - Provider assessment on available information — Interest on delinquencies — Penalties — Collection powers. [Contingent repeal — See notes following § 44-52-1.]

Section 44-52-7. - Claims for refund — Hearing upon denial. [Contingent repeal — See notes following § 44-52-1.]

Section 44-52-8. - Hearing by tax administrator on application. [Contingent repeal — See notes following § 44-52-1.]

Section 44-52-9. - Appeals. [Contingent repeal — See notes following § 44-52-1.]

Section 44-52-10. - Provider records. [Contingent repeal — See notes following § 44-52-1.]

Section 44-52-11. - Method of payment and deposit of provider assessment. [Contingent repeal — See notes following § 44-52-1.]

Section 44-52-12. - Rules and regulations. [Contingent repeal — See notes following § 44-52-1.]

Section 44-52-13. - Release of provider assessment information. [Contingent repeal — See notes following § 44-52-1.]

Section 44-52-14. - Severability. [Contingent repeal — See notes following § 44-52-1.]