Rhode Island General Laws — Title 44 (Taxation)

R.I. Gen. Laws § 44-51-2

Definitions

Official textwebserver.rilegislature.govlast amended 1992

Except where the context otherwise requires, the following words and phrases as used in this chapter shall have the following meaning:

# (1)

âAdministratorâ means the tax administrator.

# (2)

âAssessmentâ means the assessment imposed upon gross patient revenue pursuant to this chapter.

# (3)

âGross patient revenueâ 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 âgross patient revenueâ.

# (4)

âPersonâ means any individual, corporation, company, association, partnership, joint stock association, and the legal successor thereof.

# (5)

âProviderâ means a licensed facility or operator, including a government facility or operator, subject to an assessment under this chapter.

Amendment history

History of Section. P.L. 1992, ch. 133, art. 75, § 1.

Source: view the official text

In this chapter (14 sections)

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