Maine Statutes

§ 36 §2872 — Tax imposed; fiscal years beginning 2002

Maine § 36 §2872
JurisdictionMaine
Title 36TAXATION
Part 4BUSINESS TAXES
Ch. 373HEALTH CARE PROVIDER TAX

This text of Maine § 36 §2872 (Tax imposed; fiscal years beginning 2002) is published on Counsel Stack Legal Research, covering Maine primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Me. Rev. Stat. tit. 36, § 36 §2872 (2026).

Text

Beginning July 1, 2002, in addition to all other fees and taxes assessed or imposed by the Maine Revised Statutes, a tax is imposed annually against each residential treatment facility and nursing home located in the State and calculated as follows.

1.Residential treatment facilities. The tax imposed on a residential treatment facility under this section is calculated as follows:
2.Nursing homes. The tax imposed on a nursing home under this section is calculated as follows: The tax imposed by this section is an obligation of the provider pursuant to section 2873 and may not be billed to a patient as a separately stated charge.

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Legislative History

PL 2001, c. 714, §CC3 (NEW). PL 2001, c. 714, §CC8 (AFF). PL 2003, c. 467, §5 (RPR). PL 2007, c. 539, Pt. X, §§1, 2 (AMD). PL 2011, c. 411, §§1-6 (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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Bluebook (online)
Maine § 36 §2872, Counsel Stack Legal Research, https://law.counselstack.com/statute/me/36%20%C2%A72872.