Rhode Island General Laws — Title 44 (Taxation)

R.I. Gen. Laws § 44-52-2

Definitions. [Contingent repeal â See notes following Â§ 44-52-1.]

Official textwebserver.rilegislature.govlast amended 1992

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

# (1)

âAdministratorâ means the tax administrator.

# (2)

âGross patient revenueâ means the gross amount received on a cash basis by the provider from all patient care or laboratory services and other gross operating income. Charitable contributions, fund raising proceeds, and endowment support shall not be considered as âgross patient revenueâ.

# (3)

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

# (4)

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

# (5)

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

Amendment history

History of Section. P.L. 1992, ch. 133, art. 76, § 1.

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In this chapter (14 sections)

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Definitions. [Contingent repeal â See notes following Â§ 44-52-1.]