Maine § 36 §2896 Hospital assessment; 2012-2013

Maine Statutes

§ 36 §2896 — Hospital assessment; 2012-2013

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

1.Assessment. For state fiscal year 2012-13, an assessment is imposed against each hospital in the State. The assessment is equal to 0.39% of net operating revenue as identified on the hospital's most recent audited financial statement for the hospital's fiscal year that ended during calendar year 2008.

2.Return required. A person subject to the assessment imposed under this section shall submit to the assessor a return on a form prescribed and furnished by the assessor. The assessment is payable in 2 payments. The first payment is due by September 30, 2012. The 2nd payment is due by March 30, 2013.

3.Application of revenues. All revenues received by the assessor under subsection 1 must be credited to the General Fund.

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1.
Assessment.
For state fiscal year 2012-13, an assessment is imposed against each hospital in the State. The assessment is equal to 0.39% of net operating revenue as identified on the hospital's most recent audited financial statement for the hospital's fiscal year that ended during calendar year 2008.
2.
Return required.
A person subject to the assessment imposed under this section shall submit to the assessor a return on a form prescribed and furnished by the assessor. The assessment is payable in 2 payments. The first payment is due by September 30, 2012. The 2nd payment is due by March 30, 2013.
3.
Application of revenues.
All revenues received by the assessor under subsection 1 must be credited to the General Fund.

Maine § 36 §2896 (Hospital assessment; 2012-2013) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.