Maine Statutes

§ 36 §2871 — Definitions

Maine·Title 36 TAXATION·Part 4 BUSINESS TAXES·Ch. 373 HEALTH CARE PROVIDER TAX

As used in this chapter, unless the context otherwise indicates, the following terms have the following meanings.

1.Annual gross patient services revenue. "Annual gross patient services revenue" means gross charges, excluding any grants, donations or research funding.
2.Annual net operating revenue. "Annual net operating revenue" means gross charges less any amounts recorded as bad debts, charity care or payer discounts in accordance with generally accepted accounting principles.
3.Fiscal year. 3-A. Facility fiscal year. "Facility fiscal year" means the fiscal year actually used by a person subject to this chapter in keeping that person's books and records. 3-B. Intermediate care facility for persons with intellectual disabilities. "Intermediate care facility for persons with intellectu

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Legislative History

PL 2001, c. 714, §CC3 (NEW). PL 2001, c. 714, §CC8 (AFF). PL 2003, c. 2, §GG1 (AMD). PL 2003, c. 2, §GG3 (AFF). PL 2003, c. 467, §§1-4 (AMD). PL 2011, c. 542, Pt. A, §§142, 143 (AMD).

Nearby Sections

15
§ 36 §2801-A
Hospital assessment
§ 36 §2821
Tax assessment
§ 36 §2822
Tax computation
§ 36 §2823
Administration
§ 36 §2824
Construction
§ 36 §2825
Report
§ 36 §2851
Preamble
§ 36 §2852
Findings
§ 36 §2853
Purpose
§ 36 §2854
Excise tax
§ 36 §2855
Definitions
§ 36 §2857
Returns
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