Maine § 36 §2893 Return and payment of tax; application of revenues

Maine Statutes

§ 36 §2893 — Return and payment of tax; application of revenues

Maine·Title 36 TAXATION·Part 4 BUSINESS TAXES·Ch. 377 HOSPITAL TAX

1.Return required in state fiscal year 2003-04. For the tax due for state fiscal year 2003-04, a person subject to the tax imposed by this chapter shall submit to the assessor a return on a form prescribed and furnished by the assessor and pay the tax by the 30th day following the effective date of this section.

2.Return required in state fiscal years beginning on or after July 1, 2004. For tax due for state fiscal years beginning on or after July 1, 2004, a person subject to the tax imposed by section 2892 shall submit to the assessor a return on a form prescribed and furnished by the assessor and pay one half of the total tax due by November 15th of the state fiscal year for which the tax is being imposed and one half of the total tax due by May 15th of the state fiscal year for which

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1.
Return required in state fiscal year 2003-04.
For the tax due for state fiscal year 2003-04, a person subject to the tax imposed by this chapter shall submit to the assessor a return on a form prescribed and furnished by the assessor and pay the tax by the 30th day following the effective date of this section.
2.
Return required in state fiscal years beginning on or after July 1, 2004.
For tax due for state fiscal years beginning on or after July 1, 2004, a person subject to the tax imposed by section 2892 shall submit to the assessor a return on a form prescribed and furnished by the assessor and pay one half of the total tax due by November 15th of the state fiscal year for which the tax is being imposed and one half of the total tax due by May 15th of the state fiscal year for which the tax is being imposed.
2-A.
Return required in state fiscal year beginning July 1, 2024.
For tax due for the state fiscal year beginning July 1, 2024, a person subject to the tax imposed by section 2892 shall submit to the assessor a return on a form prescribed by the assessor and pay:
3.
Application of revenues.
All revenues received in each fiscal year that result from the tax pursuant to this chapter from hospitals net of refunds must be credited to the Medical Care - Payments to Providers Other Special Revenue Funds account in the Department of Health and Human Services to be used for MaineCare hospital payments.

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Legislative History

PL 2003, c. 513, §H1 (NEW). PL 2003, c. 673, §HH4 (AMD). PL 2007, c. 438, §62 (AMD). PL 2009, c. 571, Pt. VV, §§1, 2 (AMD). PL 2023, c. 643, Pt. JJ, §§5, 6 (AMD). PL 2025, c. 2, Pt. II, §4 (AMD). PL 2025, c. 388, Pt. II, §2 (AMD). PL 2025, c. 388, Pt. II, §6 (AFF).