§ 44-67-3. Imposition of surcharge — Compassion centers.
A surcharge at a rate of four percent (4.0%) shall be imposed upon the net patient revenue received each month by every compassion center. Every compassion center shall pay the monthly surcharge to the tax administrator no later than the twentieth (20th) day of the month following the month that the net patient revenue was received. This surcharge shall be in addition to any other authorized fees that have been assessed upon a compassion center.
History of Section.P.L. 2011, ch. 151, art. 19, § 17.
Structure Rhode Island General Laws
Chapter 44-67 - The Compassion Center Surcharge Act
Section 44-67-1. - Short title.
Section 44-67-2. - Definitions.
Section 44-67-3. - Imposition of surcharge — Compassion centers.
Section 44-67-5. - Setoff for delinquent payment of surcharge.
Section 44-67-7. - Claims for refund — Hearing upon denial.
Section 44-67-8. - Hearing by tax administrator on application.
Section 44-67-10. - Compassion center records.
Section 44-67-11. - Method of payment and deposit of surcharge.