R.I. Gen. Laws § 44-51-2 — Definitions

Except where the context otherwise requires, the following words and phrases as used
in this chapter shall have the following meaning:
(1) “Administrator” means the tax administrator.
(2) “Assessment” means the assessment imposed upon gross patient revenue pursuant to this
chapter.
(3) “Gross patient revenue” means the gross amount received on a cash basis by the provider
from all patient care services. Charitable contributions, donated goods and services,
fund raising proceeds, endowment support, income from meals on wheels, income from
investments, and other nonpatient revenues defined by the tax administrator upon the
recommendation of the department of human services shall not be considered as “gross
patient revenue”.
(4) “Person” means any individual, corporation, company, association, partnership, joint
stock association, and the legal successor thereof.
(5) “Provider” means a licensed facility or operator, including a government facility
or operator, subject to an assessment under this chapter.