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: view the official PDF
In this chapter (13 sections)
- 57-63-01 · Definitions
- 57-63-02 · Imposition of assessment
- 57-63-03 · Basis of assessment
- 57-63-04 · Reports - Extension
- 57-63-05 · Payment of assessment
- 57-63-06 · Penalties - Offenses
- 57-63-07 · Records required
- 57-63-08 · Officer and manager liability
- 57-63-09 · Commissioner to administer chapter
- 57-63-10 · Lien of assessment - Collection - Action authorized
- 57-63-11 · Commissioner may require bond
- 57-63-12 · Correction of errors
- 57-63-13 · Provider assessment fund