North Dakota Century Code — Title 57 (Taxation)
N.D.C.C. § 57-63-01 — Definitions
As used in this chapter:
1. "Business" has the meaning provided in section 31-08.1-01.
2. "Commissioner" means the state tax commissioner.
3. "Facility" includes the operating entity of each intermediate care facility for individuals
with intellectual disabilities located in this state.
4. "Intermediate care facility for individuals with intellectual disabilities " means a
treatment or care center licensed under chapter 25 -16 that provides services eligible
for coverage as medical assistance under 42 U.S.C. 1396a(a)(31), and also means
the life skills and transition center.
5. "Licensed bed" means a bed licensed under chapter 25 -16 or approved by the
secretary of health and human services pursuant to 42 U.S.C. 1396i.
6. "Quarter" means one of four calendar quarters beginning January first, April first, July
first, or October first.
Source: official text