Maine Revised Statutes Title 36 — Taxation
36 M.R.S. § 2891-A
Definitions
As used in this chapter, unless the context otherwise indicates, the following terms have the following meanings.
# 1.
Acute care hospital.
"Acute care hospital" means an institution licensed as an acute care hospital by the department pursuant to Title 22, chapter 405 that is primarily engaged in providing, by or under the supervision of physicians, inpatient diagnostic and therapeutic services or rehabilitation services. "Acute care hospital" includes an acute care hospital that provides organ transplant services.
# 2.
Critical access hospital.
"Critical access hospital" means an institution licensed as a critical access hospital by the department pursuant to Title 22, chapter 405 that is a rural hospital consisting of no more than 25 acute or skilled nursing care beds that may be used for either acute inpatient or skilled nursing care.
# 3.
Department.
"Department" means the Department of Health and Human Services.
# 4.
Hospital.
"Hospital" means an acute care health care facility with permanent inpatient beds planned, organized, operated and maintained to offer for a continuing period of time facilities and services for the diagnosis and treatment of illness, injury and deformity; with a governing board and an organized medical staff offering continuous 24-hour professional nursing care; with a plan to provide emergency treatment 24 hours a day and including other services as defined in rules of the department relating to licensure of acute care hospitals, critical access hospitals, psychiatric hospitals and rehabilitation hospitals; and that is licensed under Title 22, chapter 405.
For purposes of this chapter, "hospital" does not include a nursing home or, for state fiscal years beginning on or after July 1, 2008, municipally funded hospitals, or, beginning January 1, 2025, critical access hospitals.
# 5.
Municipally funded hospital.
"Municipally funded hospital" means Cary Medical Center in Caribou.
# 6.
Net operating revenue.
"Net operating revenue" means gross charges of facilities less any deducted amounts for charity care and payer discounts.
# 7.
Psychiatric hospital.
"Psychiatric hospital" means an institution licensed as a psychiatric hospital by the department pursuant to Title 22, chapter 405 that is a specialized hospital that provides inpatient and outpatient services for individuals with mental illness.
# 8.
Rehabilitation hospital.
"Rehabilitation hospital" means an institution licensed as a rehabilitation hospital by the department pursuant to Title 22, chapter 405 that provides essential therapy and coordinated care that assist patients in recovering from serious disabling illness or injury.
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